1976 (9) TMI 166

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tribunal, on an application made by the State of Orissa under section 24(1) of the Orissa Sales Tax Act relating to the period 1968-69. The questions are: "(1) Whether, in the facts and circumstances of the case, it will be deemed that the assessee was permitted to pay tax at the compounding rate for which he was permitted for the years 1966-67 and 1967-68 by merely filing an application on 20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....April, 1968. The assessing officer refused to extend the advantage to the assessee for the year on the stand that no such application had been made; but while saying so, he wrongly stated that the application should have been made before the period began to run. 3. The Assistant Commissioner rightly stated the law but never found that as a fact by 20th April, 1968, the renewal application was f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ons as a fact again to determine whether on 20th April, 1968, as claimed by the assessee, an application for renewal of the licence for the compounding rate had actually been filed for the year 1968-69. Learned standing counsel also points out with reference to rule 90-A(3)(c) of the Rules as it stood at the material point of time that only when renewal would actually be granted it would be operat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d be taken to have been finally determined against the assessee. When an application is made as required under the law, the obvious intention of the rule is that the public officer charged with the duty of entertaining the application has to allow it and that too in such a way that the assessee has not to suffer. 7.. In case, there has been an application on 20th April, 1968, and the Member, Ad....