1975 (1) TMI 68 - HC - VAT and Sales Tax

Summary

Issues:
1. Jurisdiction of the Tribunal to condone delay in filing a reference application under section 24(1) of the Orissa Sales Tax Act.
2. Applicability of section 5 of the Limitation Act to proceedings before the Tribunal under the Act.

Analysis:

1. The petitioner sought a writ of certiorari to quash an order passed by the Additional Sales Tax Tribunal, Orissa, regarding the delay in filing a reference application under section 24(1) of the Orissa Sales Tax Act. The petitioner argued that the Tribunal had no jurisdiction to condone the delay as section 24(1) provides a fixed period of sixty days for filing the application. The Tribunal's decision was challenged on the grounds of exceeding jurisdiction. The High Court considered whether the Tribunal, not being a "court," could apply section 5 of the Limitation Act to extend the filing period.

2. The High Court referred to previous judgments establishing that the tribunals under the Act were not considered "courts." The court analyzed the provisions of the Limitation Act, particularly section 5 and section 29(2), to determine the applicability of the Act to proceedings before the Tribunal. The court examined various cases, including the decision of the Calcutta High Court in Commissioner of Income-tax v. Assam Oil Co. Ltd., to understand the interpretation of section 29(2) of the Limitation Act. The court discussed precedents from the Bombay High Court and the Supreme Court to ascertain the scope of section 5 of the Limitation Act in different legal contexts.

3. The court considered the case law, such as Imperiai Bucket Co. v. Smt. Bhagwati Basak and Vasanji Ghela & Co. v. State of Maharashtra, to determine the application of section 5 of the Limitation Act to reference applications under the Orissa Sales Tax Act. By analyzing these authorities and the consensus of judicial opinion, the court concluded that section 29(2) of the Limitation Act extended the provisions of sections 4 to 24 to proceedings under the taxing Act, unless inconsistent with specific provisions in the Act.

4. Ultimately, the High Court held that the Additional Tribunal had jurisdiction to consider the application under section 5 of the Limitation Act for condonation of the delay in filing the reference application under section 24(1) of the Orissa Sales Tax Act. The court did not address the exercise of discretion by the Tribunal in condoning the delay. Additionally, a point raised regarding the calculation of the limitation period under the Act was deemed unnecessary to decide in light of the court's conclusion on the jurisdictional issue.

5. Consequently, the writ application was dismissed by the High Court, with no costs incurred. Both judges, Misra R.N. and Panda K.B., concurred with the decision to dismiss the application, upholding the jurisdiction of the Tribunal to address the delay in filing the reference application under the Orissa Sales Tax Act.