9911796707
TMI Blog1961 (6) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... section 13(4) of the Act?" 2.. The facts giving rise to this reference are these The dealerassessee H.K. Sahebranka, is a registered dealer under the Orissa Sales Tax Act bearing Registration No. CU 1 3768. He was assessed under section 12(2) (b) of the Orissa Sales Tax Act for the quarter ending on 30th June, 1954. The commodity concerned was cerain mill-made cloth. The question arose whether the sales of such mill-made cloth were effected by the dealer-assessee as the first dealer. The sale was to the tune of Rs. 1,51,242-7-4. During the assessment proceedings, the dealer-assessee claimed that he was not liable to pay sales tax on the ground that Explanation to Article 286(1)(a) of the Constitution of India applies to him and he relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot form the subject-matter in an assessment proceeding under section 12 of the Orissa Sales Tax Act and such amounts are not recoverable by the demand notice under section 13 of the Act. It is on these findings that he referred the question mentioned above to this Court. 3.. Before answering the question it would be necessary to refer to certain sections of the Orissa Sales Tax Act. Section 9-B relates to collection of tax by dealers. Sub-section (3) of section 9-B is relevant. It states: "The amount realised by any person by way of tax shall, notwithstanding anything contained in any other provision of this Act, be deposited by him in a Government Treasury within such period as may be prescribed, if the amount so realised exceeds the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulting dealers and it lays down that if on the date fixed under rule 26-B or 32 or on the date fixed in the notice issued under sub-section (1) of section 13-A or under clause (d) of sub-section (2) of section 9 or on the date extended under the proviso to sub-section (4) of section 13, the defaulting dealer has not paid the amount due or such instalment thereof as may be due. the Commissioner shall subject to the proviso to sub-section (5) of section 13 apply to the District Collector of the area in which the dealer's place or places of business are located for the recovery of the amount as an arrear of land revenue. 4.. The question can be divided into two parts. First of all whether it was legal for the assessing officer or for the Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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