1964 (4) TMI 106

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....f Revenue, dismissing the revision filed by the petitioner against the appellate order of the Collector of Puri, maintaining the order of the Certificate Officer in a certificate proceeding pending against the petitioner at Puri. The penalty was levied on the petitioner by the Sales Tax Authorities under section 13(5) of the Orissa Sales Tax Act and a certificate case was filed against him for rec....

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....uestion, and that the certificate-debtor ought to have raised this point before the Sales Tax Authorities in appeal or revision as the case may be. This view of the Certificate Officer was upheld both by the Collector in appeal and by the Member, Board of Revenue in revision. 2.. The main contention of Mr. Rath, appearing for the petitioner, is that once the original order of assessment was set a....

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....re was no provision in the Orissa Sales Tax Act to the effect that if the original order of assessment was subsequently annulled on appeal, revision, or reference, by the superior authorities, the penalty imposed shall be cancelled and the sum paid as penalty shall be refunded. This new right has been given to the assessee by amending section 13 of the Sales Tax Act, by Orissa Ordinance No. 1 of 1....