1982 (3) TMI 221

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..... a Sales Tax Act, 1947. The questions referred are: "(1) Whether, in the facts and circumstances of the case, the fixation of liability from 1st April, 1972, is justified? (2) Whether, in the facts and circumstances of the case, the assessment under section 12(5) of the Orissa Sales Tax Act is justified after 13th, December, 1972? (3) Whether, in the facts and circumstances of the case, the l .....

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..... the Act, the Additional Tribunal will hear the parties and find out what exactly is the date from which liability can be saddled. 3.. So far as the imposition of penalty is concerned, the assessment in the instant case is by taking the year as a unit. The application for registration was dated 13th December, 1972, but was allowed long after on 3rd September, 1973. It has already been held by thi .....

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