Skip to content


State of Orissa Vs. Santosh Agency - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtOrissa High Court
Decided On
Case NumberSpecial Jurisdiction Case Nos. 36 and 37 of 1977
Judge
Reported in[1982]50STC393(Orissa)
AppellantState of Orissa
RespondentSantosh Agency
Advocates:Standing Counsel (S.T.)
Cases ReferredState of Orissa v. Pushraj Bijayakumar
Excerpt:
.....is reduced to the extent of the sale proceeds of the vehicle. in other words, on payment of the sale proceeds of the confiscation proceeding to the orissa state financial corporation towards discharge of the loan account of the accused of a forest offence, it would lead to a system to reward him by repayment of his loan. then it does not become a penalty nor the action become punitive, but it remains as a reward to the accused of forest offence. such a concept is totally not conceivable from any provision in the act, 1972 or the act, 1951. [air 2002 orissa 130 overruled]. -- state financial corporations act, 1951. section 29; discharge of loan orissa forest act (14 of 1972), section 56 confiscation of vehicle - held, the authorities under section 56 of the orissa forest act, 1972..........circumstances of the case, sum paid by the dealer by way of octroi duty will form a part of the sale price under the orissa sales tax act, 1947 ?2. the self-same question had been referred to us by the member, additional sales tax tribunal, in state of orissa v. pushraj bijayakumar (s.j.c. no. 56 of 1975 reported in [1978] 41 stc 443). a division bench of this court by its unreported decision dated 13th september, 1976, on an analysis of the provisions of the statute came to hold that 'octroi' would not be exempt from taxation under the orissa sales tax act merely because it has been separately charged at the point of sale by the dealer. otherwise stated, it merges into sale price and while determining the amount of tax, octroi has to be taken into account. for the reasons indicated.....
Judgment:

R.N. Misra, C.J.

1. The Member, Additional Sales Tax Tribunal, has stated these cases and referred the following common question for opinion of the Court:

Whether, on the facts and in the circumstances of the case, sum paid by the dealer by way of octroi duty will form a part of the sale price under the Orissa Sales Tax Act, 1947 ?

2. The self-same question had been referred to us by the Member, Additional Sales Tax Tribunal, in State of Orissa v. Pushraj Bijayakumar (S.J.C. No. 56 of 1975 reported in [1978] 41 STC 443). A Division Bench of this Court by its unreported decision dated 13th September, 1976, on an analysis of the provisions of the statute came to hold that 'octroi' would not be exempt from taxation under the Orissa Sales Tax Act merely because it has been separately charged at the point of sale by the dealer. Otherwise stated, it merges into sale price and while determining the amount of tax, octroi has to be taken into account. For the reasons indicated in the unreported decision with which we are in agreement, we would hold for the revenue and answer the question referred to us by saying that :

On the facts and in the circumstances of the case, octroi duty does form a part of the sale price under the Orissa Sales Tax Act for raising the demand of sales tax.

3. The assessee goes unrepresented in spite of notice. There shall be no order for costs.

B.K. Behera, J.

4. I agree.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //