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PETITIONER: THE STATE OF ORISSA AND ANOTHER
Vs.
RESPONDENT: M/s. CHAKOBHAI GHELABHAI AND COMPANY
DATE OF JUDGMENT: 20/09/1960
BENCH: DAS, S.K. BENCH: DAS, S.K. HIDAYATULLAH, M. GUPTA, K.C. DAS SHAH, J.C. AYYANGAR, N. RAJAGOPALA
CITATION: 1961 AIR 284 1961 SCR (1) 719 CITATOR INFO : R 1968 SC 565 (20)
ACT: Sales Tax-Sales tax authorities-Whether courts-Levy of fees on memorandum of appeal and application for revision- Whether taxes-Legislative competence place where sale effected-Question of law or fact-Issue of one notice for several quarters-Legality-Orissa Sales Tax Act, 1947 (Orissa 14 of 1947), ss. 2(g), 12(5), 29(2)(s)-Orissa Sales Tax Rules, 1947, rr. 20, 59-Government of India Act, 1935 (25 & 26 Geo. 5, Ch. 42), Seventh Schedule, List II, Items 1, 48, 54.
HEADNOTE: The respondent firm, which had its headquarters in Madhya Pradesh and was, during the years 1948 to 1951, engaged in collecting bidi leaves from certain forest areas in Orissa and dispatching them to various destinations outside the State of Orissa, did not get itself registered as a dealer under the Orissa Sales Tax Act, 1947, and did not submit a return in spite of the notice issued to it, It was asked to show cause why a penalty should not be imposed under s. 12(5) of the Act. The assessing authority then proceeded to assess the tax to the best of its j...