ORISSA STORES Vs. ASSISTANT SALES TAX OFFICER ROURKELA

JUDGEMENT

(1.) THE petitioner, a dealer in garments from 1958 came to be registered under the Orissa Sales Tax Act (hereinafter referred to as the "act") from 1960 and was assigned Registration Number R. L. 736. His returns up to 1966 made under the Act were accepted. It is alleged that on 5th December, 1969, when an Assistant Sales Tax Officer accompanied by the Inspector of Vigilance visited the shop in the absence of the proprietor there was an unhappy incident as a result whereof, the Assistant Sales Tax Officer bore grudge against the petitioner. On 6th December, 1969, a notice for production of accounts for the year 1969-70 was issued and on the 13th December, 1969, the following order was made :

(2.) SEVERAL allegations regarding mala fides and bias raised against the particular Assistant Sales Tax Officer have been refuted by the said officer in a counter-affidavit. Some such allegations are usual in a writ petition of this type and, therefore, counsel during hearing did not advance serious arguments on this aspect of the matter. We also think it appropriate to deal with the matter on the question of law raised before us and not to probe into the allegations of want of bona fides on the part of the officer in raising the demand for security particularly because, the said demand has now been upheld in revision by the Commissioner against whom allegations of mala fides or bias have not been made.

(3.) THE relevant provisions in the Act and the Rules may now be indicated. Section 9 (3a) of the Act provides :