STATE OF ORISSA Vs. SANATAN PATHAL

JUDGEMENT

(1.) SRI Sanatan Pathal (respondent) was assessed under section 12 (8) of the Orissa Sales Tax Act, 1947 (Act 14 of 1947) (hereinafter to be referred to as "the Act"), for five quarters ending 31st March, 1959, to 31st March, 1960. He was alleged to have been carrying on business in timber and firewood. The Member, Additional Sales Tax Tribunal, Orissa, by his order dated 12th November, 1968, did not interfere with the assessment under section 12 (8) though he allowed the appeal by reducing the quantum of turnover. The assessee filed an application for review. The ground that was urged in support of the review was that unless an assessment had been previously made under section 12 (5) of the Act, subsequent assessment under section 12 (8) was without jurisdiction.

(2.) THE learned Tribunal accepted this contention and allowed the review application on 8th February, 1969. Against this order the State of Orissa asked for reference under section 24 (1) of the Act. The reference was made on 16th December, 1969, and the following two questions were referred to the High Court for answer :

(3.) THE review application was filed under rule 83 of the Orissa Sales Tax Rules, 1947, which runs thus :