STATE OF ORISSA Vs. KUNDANLAL JUALA PRASAD BARGARH

JUDGEMENT

(1.) THE learned Member, Sales Tax Tribunal, Orissa, has referred under section 24 (1) of the Orissa Sales Tax Act (hereinafter referred to as the Act), the following two questions for determination of this court :

(2.) THE short facts relevant for our purpose are these : The assessee is a registered dealer carrying on business in rice, paddy, etc. He had been assessed in due course under the Act for the quarters ending 30th June, 1960, to 31st March, 1961. Suppression of transaction on 24th November, 1960, to the tune of 200 bags of paddy was found whereafter action was taken under section 12 (8) of the Act. For the aforesaid four quarters, the assessments were reopened and accounts having been discarded, suppressions were estimated. The first appellate authority upheld the assessments whereupon the assessee appealed to the Tribunal. The Tribunal was of the view that the suppression having been detected in respect of a single transaction on 24th November, 1960, which comes within the quarter ending 31st December, 1960, earlier assessment of that quarter could be reopened and a fresh assessment made under section 12 (8) of the Act. In regard to the other three quarters, there was no justification for reassessment. This exactly is what the Tribunal stated :

(3.) SECTION 12 (8) of the Act provides :