GANGADHAR SAHU Vs. STATE OF ORISSA

JUDGEMENT

(1.) ON being moved by Shri Gangadhar Sahu (hereinafter referred to as "the assessee"), under section 24 (1) of the Orissa Sales Tax Act, 1947 (in short "the Act") the Orissa Sales Tax Tribunal (in short "the Tribunal") has referred the following question for opinion of this Court along with the statement of facts :

(2.) ASSESSEE was assessed to tax under the Act for the assessment year 1979-80. The extra demand was Rs. 11,000 inclusive of penalty of Rs. 3,000. Appeal before the Assistant Commissioner of Sales Tax, Cuttack I Range (in short "the ACST") did not bring any relief. The matter was agitated in appeal before the Tribunal, which was disposed of by the Accounts Member of the Tribunal. An application for reference was filed under section 24 (1) of the Act by the assessee to refer the question to this Court taking the stand that the learned Accounts Member had no jurisdiction to hear in view of the quantum of dispute. The prayer was accepted.

(3.) OUR answer to the question, therefore, is in the negative, in favour of the assessee and against the Revenue. The matter shall be heard by a Division Bench as provided in the statute, since the appeal related to the demand under the Act, the connected appeal under the Orissa Additional Sales Tax Rules, 1975 (in short "the Rules") shall also be heard afresh. The reference application is accordingly disposed of. No. costs. Reference answered in the negative.