1960 (4) TMI 58

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.... and 31st March, 1954. Thereafter, the Sales Tax Officer issued a notice under section 12(4) of the Orissa Sales Tax Act, but the petitioner neither filed a return nor produced any accounts relating to his turnover. Then the Sales Tax Officer proceeded to assess him to the best of his judgment. He called for the records of the Puri Civil Supplies Office and found that the petitioner had received certain payments from Government for supply of paddy and also for supply of gunny bags. From these figures he estimated his gross turnover and, after deducting the money paid for the supply of paddy which was an exempted article, he assessed the petitioner to sales tax for sale of the gunny bags to Government. The tax was assessed at Rs. 1,312-8-0 f....

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....rom that relating to the supply of paddy. Hence, it was urged that the necessary finding on facts for the purpose of applying the aforesaid decision was wanting in this case and that the petitioner was not entitled to any relief. 4.. In my opinion this contention of Mr. Misra appearing for the Department is well founded. The powers of this Court under Articles 226 and 227 of the Constitution are very limited. It cannot enter into disputed questions of fact and come to an independent finding of its own: see Satyanarayan v. MallikarjunaA.I.R. 1956 S.C. 137. Doubtless if, on the facts admitted by both parties or conceded by the Sales Tax Department, it is clear that no sales tax is payable, then this Court may be justified in quashing the ce....