1987 (11) TMI 363

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..... t "the Act") against the order dated 26th March, 1980 (annexure-1) passed by the Commissioner of Sales Tax, Orissa (O.P. 1). The matter relates to acceptance of C declaration forms by the appellate authority. 2.. The appellant is a dealer and carries on business of manufacture and sale of different varieties of oil at Sambalpur. The assessing authority raised a demand of Rs. 84,805.79 by disallow .....

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..... sel appearing for the appellant, has invited our attention to two decisions of this Court in (i) Orissa State Tribal Development Co-operative Corporation Ltd., Rayagada v. State of Orissa, represented by the Commissioner of Sales Tax, Orissa [1988] 68 STC 217; (1987) 1 OLR 329, which was decided by this very Bench, and (ii) State of Orissa, represented by the Commissioner of Sales Tax, Orissa v. M .....

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..... authority was within his rights to accept them. However, he committed a mistake inasmuch as instead of remitting back the matter to the assessing authority, he accepted the forms without proper scrutiny. Therefore, his order was fit to be interfered with by the Commissioner to that extent only. 5.. We, therefore, allow the appeal, set aside the order of the Commissioner and direct that the matte .....

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