ORISSA MINERAL DEVELOPMENT CO Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) In this application under Article 226 of the Constitution the validity of the assessment of the petitioner to Sales-tax was challenged. On behalf of the Sales-tax Department, however, Mr. G.K. Misra raised a preliminary objection on the ground that on the facts as stated by the applicant himself he had an alternative remedy by way of regular appeal before the Sales-tax Tribunal and that consequently this Court should not exercise its extraordinary jurisdiction under Article 226.

(2.) To appreciate this preliminary objection it is necessary to refer to certain legislative changes brought about in the sales-tax law. The Orissa Sales-tax Act 1947 (Orissa Act XIV of 1947 hereinafter referred to as the Act) underwent several amendments (including adaptation) consequent on the coming into force of the Constitution. It is unnecessary to refer to them in detail here. It is sufficient to say that prior to 1957 the Sales-tax Officer was conferred power to make assessments to sales-tax and an appeal was provided against his order, to the Assistant Collector of Sales-tax (Sub-section (1) of Section 23). The Collector of Sales-tax Orissa was conferred revisional jurisdiction over the appellate Order of the Assistant Collector and the Revenue Commissioner, now Board of Revenue was also conferred revisional jurisdiction over the orders of the Collector (Sub-section (3) of Section 23). Sub-section (1) of Section 24 of the Act conferred a right on a party aggrieved by an order of the Revenue Commissioner to apply to him for referring any point of law arising out of his order, to the High Court. If he refuses to make a reference the party could approach the High Court direct (Sub-section (2) of Section 24). The law of limitation for filing revision petition before the Collector and the Revenue Commissioner was laid down in Rules 52 and 53 of the Orissa Sales- tax Rules, and a period of thirty days from the date of receipt by the assessee of the order of the appellate authority was fixed for filing revision petitions before the Collector and a period of sixty days from the date of the receipt of the order of the Collector was fixed for filing revision petition before the Revenue Commissioner.

(3.) The petitioner was assessed to sales-tax by the Sales-tax Officer, Circle III, Jaipur, for the periods in question. His appeals filed before the Assistant Collector were also dismissed. His revision against the order of the Assistant Collector was also dismissed by the Collector of Sales-tax on the 25th September, 1957. A copy of that order of dismissal was forwarded to the petitioner by post on the 26th September, 1957. There is some controversy between the parties now about the exact date on which that order was received by the petitioner. According to the affidavit filed by the petitioner, it was received by him on the 4th October, 1957. This has been challenged by Sri G.K. Misra on the other side though there is no affidavit in support of the challenge.