The question depends on the interpretation of some of the provisions of the Act to which reference will be made in due companyrse.
Appeals by special leave from the judgment and order dated July 8, 1958 of the Orissa High Court in O.J.S. Nos.
This companytention was accepted by the High Court.
The respondents had been assessed to sales tax under the Act in respect of various quarters by a Sales Tax Officer.
454 to 465 of 1962.
They appealed to the Assistant Collector of Sales Tax against the assessments companytending that the Sales Tax Officer bad wrongly rejected their claim to certain deductions from their taxable turnover.
was delivered by Das Gupta J. A.K. Sarkar J. delivered a dissenting opinion.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
N. Rajagopal Sastri and R.N. Sachthey, for the appellant In all the Appeals .
The appeals were allowed.
461 to 465 of 1962.
226 of the Constitution to quash the orders of the Collector in revision on the ground that they were illegal under the Act as they had been made more than thirty six months after the expiry of the quarters in respect of which the assessments bad originally been made.
2 In A. Nos.
Santosh Chatterjee and B. Kishore, for respondent No.
The Judgment of K.C. Das Gupta and N. Rajagopala Ayyangar JJ.,
SARKAR J. These appeals raise the question whether the Orissa Sales Tax Act, 1947, sets a time limit for making an order under s. 23 3 of the Act revising an order of assessment.
289, 296 and 300 of 1956.
The facts are these.
454 to 460 of 1962 and the Respondents In C.A. Nos.
Hence these appeals.
The several dealers who are the respondents in the appeals moved the Orissa High Court under Art.
