NATIONAL MUSIC Vs. STATE OF ORISSA

JUDGEMENT

(1.) ON being moved by an application under section 24 (2) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act") the Orissa Sales Tax Tribunal (hereinafter referred to as "the Tribunal") has stated a case and referred the following question for opinion :

(2.) THE dispute relates to the assessment year 1980-81. Undisputedly the dealer did not produce its books of accounts before the assessing officer. There is some amount of controversy as to whether the books of account were produced before the first appellate authority. We find from the orders of the first appellate authority and the Tribunal that exception has been taken to non-production of the books of account before the assessing officer. Rule 61 of the Orissa Sales Tax Rules, 1947 (hereinafter referred to as "the Rules") reads as follows :

(3.) FROM the order of the Tribunal, we find that exception has been taken to the dealer not producing its books of accounts before the Sales Tax Officer. It did not deal with the question specifically whether the books of accounts were produced before the first appellate authority or not. Therefore, there was non-application of mind by the Tribunal while dealing with the motion of the dealer for accepting the additional evidence. Accordingly, we answer the question in the negative in favour of the assessee and against the Revenue. The Tribunal shall rehear the matter and reconsider the application under rule 61 in the light of the observations made above. The reference is accordingly disposed of. No costs. Reference answered in the negative. .