NEW ORISSA TRADERS SAMBALPUR Vs. STATE OF ORISSA

JUDGEMENT

(1.) AT the instance of the assessee, the Member, Additional Sales Tax Tribunal, has stated the cases and referred the following questions under section 24 (1) of the Orissa Sales Tax Act. 1947 (hereinafter referred to as the "act") for determination of this court :

(2.) THE learned counsel for the assessee seeks leave of the court not to press questions Nos. (1), (2) and (4) saying that the reserves his right to challenge the assessments on those grounds by invoking the extraordinary jurisdiction of this court. In view of such prayer, we do not proceed to answer questions Nos. (1), (2) and (4 ). These references are according limited to questions Nos. (3) and (5) only.

(3.) THIS court in several cases has already decided that there is no warrant in a best judgment assessment that the enhancement of the turnover has to be confined to the escaped turnover. The Supreme Court in a recent decision in the case of Commissioner of Sales Tax v. H. M. Esufali H. M. Abdulali ([1973] 32 S. T. C. 77 (S. C. ).), has categorically ruled against the assessee's contention. Our answer to question No. (3) referred to above, therefore, shall be that