STATE OF ORISSA Vs. DESRAJ JAGADISH PRASAD KESINGA

JUDGEMENT

(1.) AT the assessee's instance, the Member, Additional Sales Tax Tribunal, Orissa, under section 24 (1) of the Orissa Sales Tax Act (hereinafter referred to as the Act) has referred the following questions for determination of this court :

(2.) THE assessee, an unregistered dealer in timber was assessed to sales tax under section 12 (5) of the Act for the quarters ending 30th September, 1958, and 31st December, 1958. In spite of notices served by the assessing officer, he failed to comply with the terms of such notices and, therefore, the assessment had been completed according to best of judgment after local enquiry. The assessee's appeal was disposed of by the first appellate authority without the assessee participating in the hearing of the appeal and the assessments were affirmed. The second appeals were heard by the Member, Additional Sales Tax Tribunal, on 26th February, 1970. On the date of hearing at the camp, a petition was filed by the assessee along with a memorandum. The memorandum is to the following effect :

(3.) IT has been indicated by their Lordships of the Supreme Court in the case of State of U. P. v. Manbodhan Lal Srivastava (A. I. R. 1957 S. C. 912.), with reference to the relevant provision in the Code of Civil procedure relating to additional evidence :