TMI Blog1972 (8) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Officer?" From the statement of facts by the Tribunal and the orders in appeal, these facts may be noted. The assessee, a resident of Palalahara in the District of Dhenkanal is a forest contractor. Notice was issued to him under section 12(5) of the Orissa Sales Tax Act in respect of quarters ending 31st March, 1959, 30th June, 1959, 31st December, 1960, 31st March, 1961, 30th June, 1961, 31st December, 1962, 31st March, 1963, 30th June, 1963, and 30th September, 1963. Assessments for quarters ending 31st March, 1959, and 30th June, 1959, were completed on 28th March, 1962, ex parte. On 5th July, 1962, the assessee had appeared before the assessing officer and had given a statement about his business. Assessment for the quarter endin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin Dhenkanal Circle, he must have carried on business or kept his books of account within the Dhenkanal Circle and, therefore, the Sales Tax Officer was justified in taxing him. The learned counsel for the appellant drew my attention to the assessment order for the quarter ending March, 1960, wherein the assessing officer has held that the dealer works as a forest contractor under Deogarh Forest Divisional Office which is outside the jurisdiction of the Dhenkanal Circle. The word 'dealer' has been defined in section 2(c) of the Orissa Sales Tax Act, 1947, which shows any person who carries on the business of purchasing or selling or supplying goods in Orissa, whether for commission, remuneration or otherwise and includes a department of G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee carried on business under Deogarh Forest Division, he should not have been found to be outside the jurisdiction of the assessing officer of the Dhenkanal Circle. 2.. The first question which has been raised is as to whether the assessee effected any sale of timber at all. Strictly speaking, the Tribunal's order does not indeed deal with this question. Learned counsel for both sides, however, stated that while referring to the definition of "dealer", the Additional Tribunal had the question of effecting sale in view. On that basis, in the reference applications before this court that question has been raised. We, therefore, proceed on the footing that such a question was canvassed before the Tribunal and though not in clear terms, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e before us, we referred to the assessment orders of other quarters. Even in the other assessment orders, there is no finding of any sale having been effected actually and the same basis has been adopted, namely, an estimate of three times of the lease value. The assessing officer has nowhere chosen to refer to the statement of the assessee given on 30th March, 1960, admitting to have effected some sales. Thus, no reliance can be placed upon such statement of the assessee in support of these assessments. 3.. Liability to taxation under the Orissa Sales Tax Act can arise only when there be any sale. For creating liability under the Sales Tax Act by making assessment, the initial burden would be on the revenue to show that there has been a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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