1991 (11) TMI 232

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....) of the Orissa Sales Tax Act, 1947 (in short "the Act") by the Orissa Sales Tax Tribunal (in short "the Tribunal"): "(1) Whether, on the facts and in the circumstances of the case, the order of the Tribunal is based on an error apparent on the face of the record and hence liable to be set aside? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was legally justifi....

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....t the decision had no application in view of the changed position in law. Therefore, he disallowed the claim and raised extra demand. The matter was agitated in appeal before the Assistant Commissioner of Sales Tax, Cuttack Range, Cuttack. Before the said authority a specific plea was taken that if assessee is granted an opportunity, requisite forms shall be submitted. Prayer was also made for ret....

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....ed on the basis as if the forms with which we are concerned were returned to the assessee by the assessing officer and were not resubmitted. It did not find substance in the plea that the assessee was under bona fide belief that the forms were in order. On being moved, the two questions mentioned above have been referred to this Court. 3.. We feel that no answer to the first question is necessa....

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.... submit the correct declaration forms. The Tribunal patently fell into error in coming to the conclusion that the declaration forms had been taken back by the assessee and it had not resubmitted them. That being the position, it did not consider the prayer for acceptance of the declaration forms in its proper perspective. As has been held by this Court in Sahu Trading Co. v. State of Orissa [1983]....