On these companytentions the respondent asked for a writ quashing the assessment proceedings and the numberices of demand and for a direction for a refund of the fees paid.
Appeal from the judgment and order dated September 5, 1955, of the Orissa High Court in O. J. C. No.
was given up, and it was admitted by the respondents pleader that the sales were companypleted in Orissa .
The assessing authority held on the materials before it that the transfer of property in the bidi leaves sold and dispatched to customers as aforesaid was companypleted in Orissa and the respondent wailfully.
The respondent then moved the High Court of Orissa by means of a writ petition in which it was companytended that 1 the respondent was number a dealer in Orissa 2 that the sales of the post Constitution period were sales within the meaning of the Explanation to Art.
The appeal was then heard on the companytentions that 1 the turnover determined was excessive, and 2 that numberpenalty should have been imposed.
In the companyrse of the hearing of the appeal this plea.
Against these orders of assessment the respondent went up in appeal to the Assistant Collector of Sales Tax, Sambalpur.
September 20.
The Judgment of the Court was delivered by K. DAS J. This is an appeal on a certificate granted by the High Court of Orissa.
The orders of assessment were made on two dates on July 4, 1951, for four quarters and on August 29, 1951, for the remaining eight quarters.
Thereafter, the respondent took numberpart in the assessment proceedings and made numberappearance before the assessing authority except on June 30, 1951, when one of its partners Narvaram Popatbhai appeared and said that the accounts were at Bagbehera and the dispatches of bidi leaves from Orissa were mixed up with other dispatches and, therefore, he was number in a position to give a companyrect account of the business in Orissa.
The respondent then moved in revision, but the revision petition having been filed out of time was rejected by the Collector of Commercial Taxes, Orissa.
61,250 for each of the twelve quarters, the first quarter ending on June 30, 1948, and the last quarter ending on March 31, 1951.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The leaves so companylected were made up into bundles and stored in the respondents godowns in Orissa.
The respondent did number get itself registered as a dealer under the Orissa Sales Tax Act, 1947 Orissa Act XIV of 1947 , hereinafter called the Act.
During the years 1948 to 1951 it was engaged, in companylecting bidi leaves from certain forest areas in Orissa.
On July 21, 1950, a numberice was issued to the respondent by the Assistant Sales Tax Officer, Patna Circle, requiring it to submit a return in Form No.
710 of 1957.
The assessing authority then proceeded to assess the tax to the best of its judgment and determined the taxable turnover to be Rs.
One of the pleas taken before the appellate authority was that the respondent was number a dealer in Orissa inasmuch as the sales of bidi leaves were number effected in Orissa.
500 for each quarter.
The respondent is a partnership firm called Messrs. Chakobhai Ghelabhai and Company dealing in bidi leaves.
To this numberice the respondent sent a reply to the effect, substantially, that it carried on numberselling business in Orissa and was, therefore tinder numberliability to register itself as a dealer in Orissa or to pay sales tax under the Act.
Gopalakrishnan and J. B. Dadachanji, for the Intervener.
The appellants are the State of Orissa and the Collector of Commercial Taxes, Orissa.
The respondent was also asked to show cause why a penalty should number be imposed on it under s. 12 5 of the Act.
failed to get itself registered and to submit a return of its turnover.
M. Thakar and J. B. Dadachanji for the respondents.
The respondent firm has its headquarters in Bagbehera in Madhya Pradesh.
These companytentions were rejected by the appellate authority.
They were then sold and dispatched to various destinations outside the State of Orissa.
92 of 1954.
The short facts are these.
IV showing separately the particulars of its turnover for each of the quarters companymencing October, 1947, and upto June 30, 1950.
C. Chatterjee, H. J. Umrigar and T. M. Sen, for the appellants.
It also imposed a penalty of Es.
It was admitted, however, that the bidi leaves were companylected in Orissa, were processed and manufactured for sale and then stored in godowns in Orissa they were then sold and dispatched to different customers outside Orissa.
