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TMI Blog1993 (11) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... in short "the Act") the Orissa Sales Tax Tribunal (in short "the Tribunal") has referred the following question for opinion of this Court along with the statement of facts: "Has the learned Accounts Member jurisdiction to hear the appeal when the disputed amount is admittedly Rs. 11,000 including both tax and penalty even if it was not objected to by the dealer-assessee at the time of hearing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The prayer was accepted. 3.. Section 3(2) of the Act provides that the State Government shall constitute a multi-member Tribunal to be the Orissa Sales Tax Tribunal to exercise such powers and discharge such functions as are or may be conferred or imposed by or under the provisions of the Act. Two members of the Tribunal are required to be appointed from amongst members of the Orissa Superior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted amount of tax and penalty involved in a case does not exceed rupees five thousand;" Clause (ii) provides that the Bench consisting of a Judicial Member and Accounts Member as may be constituted by the Chairman has to decide the dispute when the total disputed amount of tax and penalty involved in a case exceeds rupees five thousand but does not exceed rupees fifty thousand. In the case at han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procedure but is a question of power. Jurisdiction is understood as the authority or power of a court or Tribunal to entertain and decide in any judicial or quasi-judicial proceeding. It may be territorial, pecuniary, personal, local, etc., whatever form it may assume but it is firmly established that when a court or Tribunal has no jurisdiction, no amount of consent, acquiescence or waiver can cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and against the Revenue. The matter shall be heard by a Division Bench as provided in the statute, since the appeal related to the demand under the Act, the connected appeal under the Orissa Additional Sales Tax Rules, 1975 (in short "the Rules") shall also be heard afresh. The reference application is accordingly disposed of. No. costs. R.K. PATRA, J.-I agree. Reference answered in the negativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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