JAGABANDHU ROUL AND BRORS Vs. STATE OF ORISSA

JUDGEMENT

(1.) ON the assessee's application under section 24 (2) (b) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the "act"), this Court directed the Sales Tax Tribunal to state a case and refer the following common question for opinion of the court :

(2.) THE assessee is a registered dealer. We are concerned with quarters ending 30th June, 1971, 30th September, 1971, 31st December, 1971 31st March, 1972, 30th June, 1972, 30th September, 1972, 31st December, 1972, and 31st March, 1973. Returns for most of the quarters had been filed in time excepting the quarters ending 30th June, 1972, and 31st March, 1973, where there was a delay of one day each. The annual returns for 1972 and 1973 had, however, not been furnished. In these returns, though sale of gundi was exigible to tax at the relevant period, the assessee did not include the taxable turnover therefor, nor did he pay the admitted tax. In the absence of payment of admitted tax on the turnover, the returns were of no avail and the assessee was penalised under section 11 (3) of the Act and for each quarter there was a penalty of Rs. 150. First appeals failed to bring any benefit to the assessee. The assessee's second appeal were also dismissed.