- (1.) These are three appeals by special leave directed against the judgment of the High court of orissa in a reference under section 24 (1) of the orissa Sales Tax Act, 1947, hereinafter referred to as the Act. We may mention that the respondent has not entered appearance.
(2.) The respondent, Brijraj Rameshwar, hereinafter referred to as the assessee, started a grocery business at Sambalpur on 22/08/1948. Thinking that he was liable to pay tax under the Act, he applied on 22/08/1949, under section 9 of the Act, to be registered as a dealer. He stated in the application that his gross turnover during the period from 22/08/1948, to Au 21/08/1949, was Rs. 5,005. 00. It appears that an Inspector reported on 11/11/1949, that the gross turnover of the assessee did not exceed Rs. 5,000. 00. and it was the case of the department that on this reportthe application was filed on 11/11/1949. But no intimation as to this was sent to the assessee. On 18/12/1950, the assessee sent a reminder requesting the officer to grant certificate of registration on the basis of his application, dated 22/08/1949. By letter, dated 11/09/1951, the Assistant Sales Tax Officer informed the assesses that the application filed on 22/08/1949, was cancelled as he was not then liable for registration, and asked him to furnish a fresh application, for registration. The assessee then submitted an application, dated 18/10/1951, and on the basis of this application the assessee was granted a registration certificate on 2/11/1951.
(3.) On 25/11/1953, proceedings under section 12 (5) of the Act were started in respect of three quarters, namely, quarters ending December 31, 19 5/03/1951 and 30/06/1951. The Assistant Sales Tax Officer, by orders, dated 31/12/1953, assessed the assessee for the quarters ending 31/12/1950, and 31/03/1951, and by order, dated 28/01/1954, assessed the assessee for the quarter ending 30/06/1951. These orders were passed under section 12 (5) of the Act. The Assistant Sales Tax Officer repelled the argument of the assessee that he had not wilfully failed to apply for registration within the meaning of section 12 (5) on the ground that although he was in inhabitant of the town, he failed to enquire earlier than 11/09/1951, about the fate of his application. The Assistant Sales Tax Officer not only assessed him but also levied a penalty of Rs. 5. 00 for each quarter. The assessee appealed but failed to convince the Assistant Collector of' Sales Tax. On further appeal, 'however, the Sales Tax tribunal annulled the assessments for the quarters ending on 31/12/1950, and 31/03/1951. The assessment for the quarter ending Jane 30, 1951, was modified but upheld and treated as under section 12 (4) of the Act.;