BHANJA BHANDAR Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE question referred to this court runs thus :

(2.) MATERIAL facts may be stated in short. The petitioner is a partnership firm carrying on business at Raikia in the District of Phulbani. It was assessed to sales tax under section 12(5) of the Orissa Sales Tax Act, 1947 (hereinafter to be referred to as the Act), for quarters ending on 31st March, 1962, to 30th September, 1962, and penalties under that section were imposed on it for quarters ending on 30th June, 1962, and 30th September, 1962, on the footing that the petitioner was an unregistered dealer. It had applied for registration as a dealer under the Act on 14/16th February, 1962, but the registration certificate was granted to it on 16th December, 1962. All the taxing authorities including the Tribunal assessed the petitioner as an unregistered dealer for three quarters ending on 31st March, 1962, to 30th September, 1962, and imposed penalty for two quarters ending on 30th June, 1962, and 30th September, 1962. The Tribunal refused to refer a case to the High Court on the conclusion that no question of law arose out of its order. On an application for reference being filed in the High Court, a statement of facts relating to the aforesaid question was called for.

(3.) THE petitioner is to be treated as a registered dealer with effect from 14/16 February, 1962, and it cannot be assessed as an unregistered dealer for the impugned three quarters nor can penalty be imposed upon it for the two quarters ending on 30th June, 1962, and 30th September, 1962.