TMI Blog1989 (8) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... this petition as annexures-3/h, 3/i and 3/j for the years ending 31st March, 1963, 31st March, 1964 and 31st March, 1965, were passed. The demands raised under the assessments having not been paid, a recovery proceeding was started against the petitioner under the Orissa Public Demand Recovery Act, 1962. The certificate was set aside by the certificate officer holding that the assessing officer was wrong to assess sales tax at the rate of 30 per cent though finished photographs are taxable at the rate of 5 per cent and that the petitioner had not also collected tax at the rate of 10 per cent. He thus came to the conclusion that the petitioner had paid more than the amount which he was required to pay and hence dropped the certificate under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the contrary is for use of skill and labour by the photographer to bring about a desired result. The occupation of a photographer, except in so far as he sells the goods purchased by him, in our opinion, is essentially one of skill and labour. A good photograph. reveals not only the aesthetic sense and artistic faculty of the photographer, but it also reflects his skill and labour. A good photograph in most cases is indeed a thing of beauty. It not only seeks to mirror and portray a scene from actual life, but it also catches and preserves for the future what belongs to and is a part of the fleeting moment. The ravage brought about by the passage of time, the decay and the ageing process which inevitably set in as the years roll by le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be any hesitation to hold that the recovery process to recover such amounts is bad in law and cannot be allowed to continue. 4.. Mr. A.B. Misra, learned Standing Counsel appearing for the Revenue, has urged that since the orders of assessment were passed on remand, it is not known whether the petitioner has moved any appeal against the orders and hence without proper facts having been placed before the court, a conclusion should not be reached of the demand being not collectible. The submission has no substance since admittedly the assessment orders as also the demand notices were of 28th May, 1966 and the certificate case against the petitioner was started in the year 1978. The Revenue has not filed any counter-affidavit against the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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