TMI Blog1970 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue a direction to the respondents to grant to the appellant the rebate provided in section 13(8) of the Orissa Act. - - - - - Dated:- 22-4-1970 - SHAH J.C. AND HEGDE K.S. AND GROVER A.N. JJ. R. Gopalakrishnan, R.N. Sachthey and B.D. Sharma, Advocates, for the respondents. S.V. Gupte, Senior Advocate (Sobhagmal Jain and B.P. Maheshwari, Advocates, with him), for the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 62,061.86 and during the second quarter its tax liability was Rs. 47,266.21. The tax levied was paid by the assessee within the time fixed under section 13(4)(d) of the Orissa Act. Section 13(8) of the Orissa Act provides: "A rebate of one per centum on the amount of tax payable by a dealer shall be allowed, if such tax is paid by the dealer on or before the due date of payment." Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalties and compounding of offences, shall apply accordingly." The question for consideration is whether in view of section 9(3) of the Central Act, the assessee is entitled to the rebate provided in section 13(8) of the Orissa Act. Quite clearly the rebate for payment of the tax levied within the time prescribed under the Orissa Act was provided as a stimulus for prompt payment. The question i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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