On January 5, 1963 the sad Commissioner issued a numberice to the appellant under r. 83 of the said Rules calling upon him to show cause why the order dated May 15, 1962 should number be reviewed.
On May 15, 1962 the Commissioner of Sales Tax, respondent No.
Appeal by special leave from the order dated September 24, 1963 of the Commissioner of Sales Tax, Orissa, at Cuttack made under Rule 83 of the Orissa Sales Tax Rules, 1947.
On April 22, 1958 the said High Court quashed the said assessments and directed refund of that portion of the tax which was number barred 1 1959 S.C.R. 79.
On September 24, 1963 the said Commissioner reviewed his previous order and held that the appellant would be entitled to refund of the taxes paid subject to the disallowances made in his order.
53,220 14 0.
226 of the Constitution of India for a writ of certiorari to quash the said assessments.
Hence the present appeal.
But, in his order dated September 24, 1963, he practically re heard the entire matter both on facts and on law and came to the companyclusion that a part of the money, directed to be refunded by his, earlier order.
Towards the said assessments between December 6, 1950 to June 1954, he paid by way of sales tax sums amounting to Rs.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
2 in this appeal, in a revision filed against the said order set aside the order of the Sales Tax Officer and held that the appellant was entitled to the refund applied for and directed the said Officer to issue refund payment orders as early as possible.
by limitation on the date of the filing of the said application On July 9, 1958 the appellant filed an application before the Sales Tax Officer for the refund of the amounts payable to him in view of the said decision.
D. Mahajan and R. N. Sachthey, for the respondent.
V. Viswanatha Sastry and B. P. Maheshwari, for the appellant.
The appellant is a private limited companypany carrying on business mainly as building companytractors in the State of Orissa.
92 of 1965.
He was a registered dealer under the provisions of the Orissa Sales Tax Act, 1947, hereinafter called the Act.
On August 27, 1954, on the basis of the decision of the Supreme Court in the case of State of Madras Gannon Dunkerley Co. 1 the appellant filed a petition in the High Court of Orissa under Art.
The facts may be briefly stated.
He was also assessed to sales tax under so 12 sub s. 8 of the Act in respect of an quarters ending on and between the dates September 30, 1949 to March 31, 1950.
On May 15, 1961 the Sales Tax Officer, while holding that the appellant was entitled to the refund of the amounts paid by him, rejected his application on the ground that it was filed only by one of the directors whereas it should have been filed jointly by all the parties.
He was assessed to sales tax under s. 12 sub s. 4 of the Act in respect of all quarters ending on and in between June 30, 1949 to March 31, 1954.
The judgment of the companyrt was delivered by Subba Rao, J. This appeal, by special leave, raises the scope of the jurisdiction of the Commissioner of Sales Tax under Rule 83 of the Orissa Sales Tax Rules, 1947.
