LAVJI JIVRAJ Vs. STATE OF ORISSA

JUDGEMENT

(1.) THIS is a batch of five writ applications which have been taken up together for convenience with consent of the learned counsel for the parties, as they involve the same facts and point of law. They are disposed of by this common order.

(2.) THE petitioners in all these writ applications have been engaged in timber business and in course thereof took forest coupes either in the name of any partner or in the name of the partnership firm. They filed the present writ applications challenging the validity, legality and applicability of explanation II of section 2 (c) of the Orissa Sales Tax Act as amended and validated by the Orissa Sales Tax (Amendment and Validation) Ordinance, 1979, denying exigibility of sales tax on all the transactions and business carried on by them.

(3.) THE impugned demand notices in all the present writ applications except O. J. C. No. 869 of 1980 are annexure 3 series and annexure 4 series in O. J. C. No. 869 of 1980. Since the demands are to be re-examined, we direct the respective Divisional Forest Officers to determine the liability of the petitioners afresh under the provisions of the Orissa Sales Tax Act in the light of the observations of the Supreme Court REFERRED TO above, viz. , as to whether any fresh demand is exigible or not so far as the petitioners are concerned and thereafter take such steps as may be available under law. Till the matter is re-examined, all the demand notices in question shall remain in abeyance.