9911796707
TMI Blog1970 (4) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... , assessed to tax by the Sales Tax Officer, Berhampur. His appeal against the levy of purchase tax on hemp was dismissed by the Assistant Commissioner, with an observation that if purchase tax had been paid under the Central Sales Tax Act he was entitled to get a refund of the tax paid under the Orissa Sales Tax Act. The petitioner filed an application for refund of the sales tax, but as the same was filed beyond 12 months of the payment of the Central sales tax, the sales tax authorities held that the application was barred by limitation. The writ application has been filed under articles 226 and 227 of the Constitution, alleging that rule 42-A prescribing the period of limitation is ultra vires. 2.. To appreciate this contention it is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 956), shall, if such goods are sold in the course of inter-State trade or commerce, be refunded in the manner and subject to the conditions prescribed in this rule to the dealer who has made the inter-State sale and has paid the tax under the aforesaid Act in respect of such sale. (2) Every such dealer who claims a refund under this rule, shall within twelve months from the date on which the tax was paid on the sale of such goods in the course of inter-State trade or commerce, submit to the Assistant Sales Tax Officer or the Sales Tax Officer, as the case may be, a statement in form XII-A. (3) The burden of proving the claim preferred shall be on the dealer. (4) On receipt of the statement in form XII-A, the Assistant Sales Tax Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and form in which the application is to be made. An identical argument was advanced by Mr. Roy with reference to the expression "such conditions" occurring in both the sections. We are however unable to accept this argument. The word "condition" is a word of wide import and would include within its ambit any rule prescribing a period of limitation within which the application is to be made. Under section 29(2)(nn) the State Government has been invested with powers to make rules to carry out the purposes of the Sales Tax Act and in particular, without prejudice to the generality of the powers under sub-section (1), it may prescribe the person to whom, the manner in which and the conditions subject to which refund under section 14-B may be m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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