1960 (4) TMI 52 - HC - VAT and Sales Tax

Summary

Issues:
1. Maintainability of cross objection filed by the State under the Orissa Sales Tax Act, 1947.

Analysis:
The case involved a reference under section 24(1) of the Orissa Sales Tax Act, 1947, regarding the maintainability of a cross objection filed by the State. The key issue was whether the amendment in 1957 conferring the right to file cross objections extended to appeals transferred to the Sales Tax Tribunal by operation of law. The petitioner had filed a revision before the Collector, which was later transferred to the Tribunal due to the 1957 amendment. The State Government then filed a cross objection within 30 days of receiving notice from the Tribunal.

The Court examined the provisions of the amending Act of 1957 and subsequent amendments to determine the applicability of the right to file cross objections to transferred appeals. The State Government argued that since the transitory provision mentioned disposal in accordance with the amended section 23, the right to file cross objections should also apply. The Court noted that while some clauses of the amended section 23 may not be applicable to transferred appeals, the right to file cross objections was not expressly excluded. The Court held that by allowing the State Government to file cross objections in transferred appeals, they were not giving retrospective effect but applying the provision prospectively. The Court emphasized that the 1957 amendment lacked clarity in certain aspects but concluded that the right to file cross objections should be applicable to all pending revisions transferred as appeals to the Tribunal.

The judgment answered the question referred by the Tribunal in the affirmative, affirming the maintainability of the cross objection filed by the State. The Court did not award costs and ordered the refund of the deposit made by the petitioner under section 24(1) of the Orissa Sales Tax Act. Justice Das agreed with the decision, and the reference was answered in the affirmative.