1963 (4) TMI 35

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..... sation of this amount a certificate case had been started. According to the petitioner, by consent of parties, the Certificate Officer granted payment by instalments at the rate of Rs. 5,000 per month from March, 1962. But the Commissioner of Sales Tax finds that the department had given no consent. The petitioner was making payments in accordance with the order of the Certificate Court. During the pendency of the aforesaid proceeding, the concerned Sales Tax Officer gave a direction on 26th March, 1962, under section 13-A of the Orissa Sales Tax Act, 1947 (hereinafter called the Act) to the Transport Controller to pay into treasury a sum of Rs. 63,794-30 nP. payable by the State Transport Controller to the petitioner. Against this order th .....

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..... he is treated as a registered dealer liable to pay the tax remaining unpaid on the date of transfer by the transferor. Mr. Das contends that the operation of the legal fiction is to be confined only to the determination of the liability to pay and not to the mode of recovery of the tax. Reliance is placed on Abdul Kassim v. First Additional Income-tax Officer, Karaikudi[1958] 33 I.T.R. 466. This contention is devoid of force on a pure elementary analysis. By virtue of the legal fiction the transferee is treated as a registered dealer and immediately comes within the definition of "dealer" under section 2(c) of the Act to whom the various provisions of the Act would apply. The aforesaid decision on which Mr. Das placed reliance was set aside .....

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..... o 46(2) must apply to him." These two decisions of the Supreme Court conclude the matter and any contention on the basis of the overruled Madras decision is hardly tenable. 4.. The second contention of Mr. Das is based on section 13-A(1)(a) of the Act which is as follows: "13-A. Special mode of recovery.-(1) Notwithstanding anything contained in section 13 or any law or contract to the contrary, the Commissioner or any officer appointed under sub-section (3) of section 3 may, at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the dealer at his last address known to the officer issuing the notice) require- (a) any person from whom any money is due or may become due to a dealer who has failed to .....

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