1990 (9) TMI 332

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....Tax Rules, 1947 assessment under section 12(8) of the Orissa Sales Tax Act was in accordance with law?" Rule 90-B mentioned in the question is a mistake for rule 90-A since rule 90-B had been omitted by Notification dated June 30, 1977 and was not connected with the question involved. For the purpose of this reference, it is to be read as rule 90-A. 2.. The dealer is registered under the Act to carry on business in supply of radio sets, time pieces, wrist-watches, electrical goods, dry-cell batteries and other commodities. In respect of the year 1978-79, the dealer was permitted to pay a lump sum tax being eligible under rule 90-A(1) of the Rules made under the Act as amended with effect from April 1, 1978. Earlier, a dealer on applic....

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....July 5, 1979, the Sales Tax Officer issued notice under section 16(1) for production of account and on being moved for cancellation of the certificate to pay tax under the compounding system, the Assistant Commissioner passed order on September 24, 1979 to that effect. The order of assessment was passed on October 15, 1979. A decision of this Court in S.J.C. No. 132 of 1975 (State of Orissa v. Kasinath Naik) was relied upon by the dealer which was distinguished by the Tribunal on a finding that the said decision relates to the year 1967-68 when the rule was different. On the aforesaid finding the Tribunal having confirmed the order of assessment, application for reference was made. But Tribunal refused to state a case. On an application und....

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.... in accordance with the provision of section 12 of the Act, for any year for which the dealer has been directed to pay a fixed sum in lieu of tax assessable on his taxable turnover, (i) if he is satisfied on the basis of the materials in his possession that- (a) the gross turnover of the dealer during the preceding year, on the basis of which he has been directed to pay a fixed sum exceeds one lakh rupees; (b) the gross turnover of the dealer during the year in which he has been directed to pay a fixed sum exceeds one lakh twenty-five thousand rupees; (c) the dealer has suppressed his gross turnover or taxable turnover or the amount of tax payable by him during the preceding year; or (ii) for any other good and sufficient rea....