UTKAL AUTOMOBILES PVT LTD Vs. STATE OF ORISSA

JUDGEMENT

(1.) THESE are references under section 24 (1) of the Orissa Sales Tax Act, 1947 (hereinafter called the "act"), by the Sales Tax Tribunal, Orissa. The following questions have been referred for the opinion of this Court :

(2.) OUT of the four questions REFERRED TO us the petitioner pressed only questions Nos. (2) and (3 ). The other two questions are not pressed. Questions Nos. (2) and (3) are as follows :

(3.) THE learned counsel for the opposite party submitted that the jurisdiction of the High Court under section 24 of the Act is advisory and shall be confined to the question of law arising out of the order of the Tribunal and in this case no question of law arises out of the order of the Tribunal. The Tribunal has considered all the facts and circumstances of the case and has passed a reasoned order. Regarding the question of limitation, the learned counsel submitted that the Tribunal, after considering all the facts and circumstances of this case, was satisfied that there was sufficient cause for not preferring the appeal in time. This is a finding of fact and cannot be questioned in this proceedings. He relied on a Full Bench decision of this Court reported in Brajabandhu Nanda v. Commissioner of Income-tax, Bihar and Orissa [1962] 44 ITR 668 (FB ). In the decision reported in Commissioner of Income-tax, Bombay v. Scindia Steam Navigation Co. Ltd. AIR 1961 SC 1633 the meaning of the words "any question of law arising out of such order" as occurring in section 66 (1) of the Income-tax Act, 1922, was considered and their Lordships have observed :