GOVINDARAM SARAF Vs. STATE OF ORISSA

JUDGEMENT

(1.) THIS is an application under Articles 226 and 227 of the Constitution of India for issuing a writ of certiorari to quash the order dated 27th February, 1962, of the Sales Tax Tribunal in Appeal No. 822(P)/61-62. The facts relevant for the decision of this case are that the learned Assistant Commissioner of Sales Tax, Sambalpur, set aside the order of assessment of the Sales Tax Officer under section 23(2)(b) of the Orissa Sales Tax Act, 1947 (hereinafter to be called the Act) and remanded the case for fresh assessment. Against the remand order the petitioner filed an appeal before the Sales Tax Tribunal under section 23(3)(a) of the Act. The petitioner filed the appeal on payment of a fee of one rupee only. The Tribunal called upon the petitioner to pay court-fee of Rs. 45.90 nP. amounting to five percentum of the amount in dispute. Against this order the writ application has been filed.

(2.) PETITIONER 's contention is that under rule 85 of the Orissa Sales Tax Rules, 1947 (hereinafter called the rules), he is liable to pay the minimum of one rupee. This contention was rejected by the learned Tribunal. Chapter XII of the Rules deals with payment of fees. Rule 85 is as follows :

(3.) THE order of the learned Tribunal must therefore be quashed. The petitioner is entitled to a refund of the amount of fees, if any, paid in excess of the required amount in accordance with law. In the result, the application is allowed, the order dated 27th February, 1962, of the learned Tribunal is quashed and a writ of certiorari be issued as directed. Parties to bear their own costs. Application allowed.