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TMI Blog1997 (10) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... ating to petitioner's claim for refund under section 14 of the Orissa Sales Tax Act, 1947 (for short "the Act"). 2. In O.J.C. No. 1747 of 1997 a direction was given to dispose of the refund application dated November 8, 1995 filed by the petitioner. The Sales Tax Officer, Cuttack II Circle, Cuttack, was directed to do so within one month from the date of order, i.e., June 23, 1997. By order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th reference to the records of the Commissioner, the learned counsel for the Revenue, stated that the Commissioner, inter alia, passed the following order in the file. ".............Considering the opinion of the Additional Commissioner of Commercial Tax-cum-SR, and the quantum of refundable amount, I am inclined to withhold the amount under section 14-D of the Act till disposal of the second app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nks on a particular question. (See Dologbinda Paricha v. Nimai Charan Mishra AIR 1959 SC 914). It means "judgment of belief based on grounds short of proof". (Concise Oxford English Dictionary). If a man is to form an opinion and his opinion is to govern, he must form it himself on such reasons and grounds as seem good to him. (per Lord Bramwell in Allcroft v. London (Bishop) (1891) RC 666. Mere f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abib Umar Sahigira v. Commissioner of Sales Tax, Orissa reported in (1997) 83 CLT 325. It has been fairly conceded by the learned counsel for the Revenue that such opinion has not been recorded by the Commissioner. Order of the Sales Tax Officer cannot be maintained on that score alone. 6.. The impugned order (annexure 1) is set aside. We direct fresh disposal of the application for refund by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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