LAWS(ORI)-1975-12-3

STATE OF ORISSA Vs. HAREKRUSHNA SAHU

Decided On December 12, 1975
STATE OF ORISSA Appellant
V/S
HAREKRUSHNA SAHU Respondents

JUDGEMENT

(1.) ON applications made by the State of Orissa under section 24 (1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the "act"), the Member, Additional Sales tax Tribunal, has stated these cases and referred the following questions for opinion of the court :

(2.) THE periods of assessment are quarter ending 31st March, 1969, year 1969-70, and quarters ending 30th June, 1970, and 30th September, 1970. The assessee is a grocer and is said to have started his business in January, 1968. The assessing officer obtained information that even though the assessee's turnover had exceeded the minimum taxable limit, he had not been registering himself as a dealer. Accordingly, proceedings were initiated under section 12 (5) of the Act and on examination of the materials placed before him, the assessing officer came to hold that the assessee's liability would commence with effect from 1st January, 1969. Accordingly, he taxed the assessee for the quarter ending 31st March, 1969. With effect 1st July, 1969, amendment of section 4 by Orissa Act 15 of 1968 came into force by which for the sum of Rs. 10,000, appearing in the original provision, Rs. 25,000 was substituted. Yet, the assessing officer assessed the assessee to tax by relying upon the provision of section 4 (3) of the Act.

(3.) SECTION 4 (1) in the parent Act read thus :