1982 (3) TMI 221

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.... opinion of the court at the assessee's instance on an application under section 24(1) of the Orissa Sales Tax Act, 1947. The questions referred are: "(1) Whether, in the facts and circumstances of the case, the fixation of liability from 1st April, 1972, is justified? (2) Whether, in the facts and circumstances of the case, the assessment under section 12(5) of the Orissa Sales Tax Act is j....

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...., was not justified. When the matter goes back to the Additional Tribunal in terms of section 24(5) of the Act, the Additional Tribunal will hear the parties and find out what exactly is the date from which liability can be saddled. 3.. So far as the imposition of penalty is concerned, the assessment in the instant case is by taking the year as a unit. The application for registration was dated....