1974 (3) TMI 102

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....quash the order dated 29th July, 1970 (annexure 3), and to issue a mandamus to the opposite party to renew the exemption certificate for the year 1970-71 to the petitioner and to withhold the recovery of tax assessed for the said year. 2.. The petitioner is a co-operative society with its main place of business at Berhampur in the district of Ganjam. It is a dealer registered under the Orissa S....

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....ed above I am directed to say that clause (iii) of rule 5-A of the Orissa Sales Tax Rules required that the application for renewal of the exemption certificate should be made not later than a month before the date on which the certificate is due to expire. Since the application has been filed on 2nd March, 1970, the same has been rejected by the Commissioner of Sales Tax, Orissa, being time-barre....

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.... 1st April of a particular year until 31st March of the subsequent year. For the year 1970-71 the application was to be made not later than a month before 31st March, 1970. As a fact the application has, however, been made on 2nd March, 1970; 1st March, 1970, was a holiday. Mr. Ramdas for the petitioner takes the stand that the application was required to be made latest by the 1st March, 1970, and....

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....rt of his contention that the application was in time: Harinder Singh v. S. Karnail SinghA.I.R. 1957 S.C. 271; [1957] S.C.R. 208. and Ranganayakamma v. SubbammaA.I.R. 1967 A.P. 208. Neither of the cases has any application to the facts before us. If a strict construction is given to the rule certainly the application was due on or before 28th February, 1970. The application made on 2nd March, 1970....