MASTER CONSTRUCTION CO. (P) LTD. versus STATE OF ORISSA AND ANOTHER

MASTER CONSTRUCTION CO. (P) LTD. versus STATE OF ORISSA AND ANOTHER

Commissioner's order was not within the scope of Rule 83, as the matters reviewed involved arguable questions of fact and law, which cannot be corrected under Rule 83. Re-hearing arguments and arriving at a different conclusion on merits is not permissible under Rule 83.

Parties
Appellant: MASTER CONSTRUCTION CO. (P) LTD.; Respondent: State of Orissa; Respondent: Commissioner of Sales Tax, Orissa
Jurisdiction
India
Judgment Date
16 December 1965
Procedural Posture
Civil Appeal / Appeal by Special Leave From the Order Dated September 24, 1963 of the Commissioner of Sales Tax, Orissa, at Cuttack Made Under Rule 83 of the Orissa Sales Tax Rules, 1947
Outcome
Appeal allowed
Legal Topics
Scope of Review Powers Under Rule 83, Sales Tax Assessment and Refund, Limitation on Refund Applications
Tax Law Scope of Review Powers Under Rule 83 Sales Tax Assessment and Refund Limitation on Refund Applications

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Parties

MASTER CONSTRUCTION CO. (P) LTD.

Appellant

State of Orissa

Respondent

Commissioner of Sales Tax, Orissa

Respondent

Procedural Posture

Civil Appeal / Appeal by Special Leave From the Order Dated September 24, 1963 of the Commissioner of Sales Tax, Orissa, at Cuttack Made Under Rule 83 of the Orissa Sales Tax Rules, 1947

Legal Issues

  1. 1 Whether the Commissioner's Order in review was a proper order under Rule 83 of the Orissa Sales Tax Rules, 1947

Ratio Decidendi

Commissioner's order was not within the scope of Rule 83, as the matters reviewed involved arguable questions of fact and law, which cannot be corrected under Rule 83. Re-hearing arguments and arriving at a different conclusion on merits is not permissible under Rule 83.

Court Disposition

Appeal allowed

Orders

  • The order of the Commissioner is set aside, except in regard to items (b) and (e) mentioned in paragraph 7 of his order.
  • No order as to costs.