EASTERN TRADERS Vs. STATE OF ORISSA

JUDGEMENT

(1.) THESE are two references made under section 24 (1) of the Orissa Sales Tax Act (hereinafter referred to as the "act") by the Member, Additional Sales Tax Tribunal, at the instance of the assessee and the following questions have been referred for opinion of the court :

(2.) THE assessee is a partnership firm. The periods of assessment are 1964-65 and 1965-66. The Tribunal found that even though the initial notice issued in respect of the proceedings under section 12 (8) appears to be somewhat dubious, it cannot be said that the assessee was not afforded real opportunity to contest the assessment. As the assessee subsequently appeared and filed time petition, it was held that it had due opportunity to contest the assessment and the dubious nature of service of the first notice does not affect the assessment. As the admitted facts are that the assessee has its principal place of business at Puri from where it gave tenders and received payment in respect of supplies made at Cuttack, it was held that the assessing officer of Puri I Circle has jurisdiction to assess the assessee keeping in view of the definition of "place of business" given in rule 2 (i) of the Orissa Sales Tax Rules. In coming to this conclusion, the Tribunal placed reliance on the decision in State of Orissa v. Damodar Sahu ([1972] 30 S. T. C. 262 ).

(3.) THE third question is in relation to the proceeding for reassessment for the quarter ending 31st March, 1984. Original assessment for this quarter was completed on 20th September, 1965, and as the assessing officer was of the view that a part of the turnover had escaped assessment, the proceeding under section 12 (8) of the Act was initiated. Section 12 (8) of the Act provides :