NATIONAL TRADING CO Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THESE three writ applications are inter -linked and are disposed of by this common order.

(2.) THE dispute relates to non -grant of refund flowing out of the appellate order passed by the Assistant Commissioner of Sales -tax, Cuttack I Range, Cuttack for three periods, i.e., assessment years 1991 -92, 1992 -93 and 1993 -94. Grant of refund was refused purportedly in exercise of power under Section 14 -D of the Orissa Sales -tax Act. 1947 (in short, the 'Act').

(3.) ACCORDING to learned counsel for petitioner, the order is indefensible as the requirements of Section 14 -D of the Act have not been complied with. It is submitted by learned counsel for Revenue that mention of withholding under Section 14 -D of the Act is sufficient.