BABAJI CHARAN SAHU Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE Member, Additional Sales Tax Tribunal, Orissa, has stated this case and referred three questions for opinion of the court at the assessee's instance on an application under section 24 (1) of the Orissa Sales Tax Act, 1947. The questions referred are :

(2.) WE are concerned with the period 1972-73. It is conceded that liability would not accrue unless the gross turnover exceeded Rs. 25,000 within 12 months preceding 1st April, 1972. The learned standing counsel concedes that on the basis of the findings of the Additional Tribunal, the turnover up to 31st March, 1972, was in the range of Rs. 22,000 and odd. Therefore, with effect from 1st March, 1972, there could be no liability. The concession appears to be fair. Therefore, the answer to the first question must be that in the facts and circumstances of the case, the fixation of liability from 1st April, 1972, was not justified. When the matter goes back to the Additional Tribunal in terms of section 24 (5) of the Act, the Additional Tribunal will hear the parties and find our what exactly is the date from which liability can be saddled.