STATE OF ORISSA Vs. KASINATH NAIK

JUDGEMENT

(1.) THIS is an application by the State of Orissa under S. 24(2)(b) of the Orissa ST Act (hereinafter referred to as the 'Act') for a direction to the Tribunal to state a case and refer the following question for opinion of the Court.

(2.) THREE applicants were filed in this Court and were registered as S.J. Cs. 132, 133 and 134 of 1975 but on account of non compliance of peremptory order, S.J. Cs. 133 and 134 of 1975 have been dismissed. No steps have been taken for revival of these cases. Learned Standing Counsel says that this application is confined to the year 1967 -68. Assessee is a dealer in stationery articles, patent medicines and other articles of similar type and runs his business near -about the temple of Lord Jagannath at Puri. Until the end of 1969 -70, assessee has been permitted to pay tax by composition. Upon receiving information that the assessee was abusing the privilege of composition, the Asstt. CST, Puri Range, cancelled the compounding licence with retrospective effect from 1st April, 1967. Indisputably, action was taken early in 1970 to give effect to cancellation of the licence retrospectively w.e.f. 1st April, 1967. Thereupon assessment for 1967 -68 was completed under S. 12(8) of the Act and for the other two years assessment followed under S. 12(4) thereof. The gross turnover for these three years was determined at Rs. 1,58,850/ - by the AO.

(3.) WE have no difficulty in agreeing with the learned Standing Counsel that the view taken by the learned Member is erroneous because this is not a case where there had been any relief granted in first appeal which could be got rectified by filing of a cross -objection. Sec. 23(3) of the Act which deals with the provision of appeal and cross -objection before the Tribunal may now be dealt with. The provision runs thus: -