9911796707
TMI Blog1963 (4) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... 62. The facts relevant for the decision of this case are that the learned Assistant Commissioner of Sales Tax, Sambalpur, set aside the order of assessment of the Sales Tax Officer under section 23(2)(b) of the Orissa Sales Tax Act, 1947 (hereinafter to be called the Act) and remanded the case for fresh assessment. Against the remand order the petitioner filed an appeal before the Sales Tax Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 23 to the Tribunal. nearest rupee subject to a minimum of one rupee and a maximum of one hundred rupees." An Explanation has been appended to this rule which may be quoted below: "Explanation: In this rule 'the amount in dispute' means the difference between the amount of tax or penalty, if any, or both demanded and the amount admitted by the dealer to be payable." Under rule 88(2)(c)(ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and consequently there can be no demand of the tax until further assessment, if any, is made in pursuance of the remand order. It is well-known that the liability is already fixed and does not depend upon the assessment. The assessment merely particularizes the exact sum which a person is liable to pay. The petitioner (the dealer) does not admit that any amount is payable by him. There exists no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is entitled to a refund of the amount of fees, if any, paid in excess of the required amount in accordance with law. In the result, the application is allowed, the order dated 27th February, 1962, of the learned Tribunal is quashed and a writ of certiorari be issued as directed. Parties to bear their own costs. NARASIMHAM, C.J.-I agree. Application allowed. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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