STATE OF ORISSA Vs. MUKUNDA PRASAD MOHANTY

JUDGEMENT

(1.) TWO questions have been referred for opinion of the court by the Member, Additional Sales Tax Tribunal, on an application made by the State of Orissa under section 24 (1) of the Orissa Sales Tax Act relating to the period 1968-69. The questions are :

(2.) UNDOUBTEDLY , the assessee had the advantage of composition for the two preceding years 1966-67 and 1967-68 in terms of rule 90-A of the Orissa Sales Tax Rules. Under the Rules, to entitle him to the same advantage for the period 1968-69, the assessee was obliged to make an application for renewal of the licence issued to him within forty-five days from the commencement of the period, i. e. , from 1st April, 1968. The assessing officer refused to extend the advantage to the assessee for the year on the stand that no such application had been made; but while saying so, he wrongly stated that the application should have been made before the period began to run.

(3.) IN second appeal, the learned Member, Additional Tribunal, jumped to the conclusion that such an application had been made.