TMI Blog1997 (10) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Act, 1947 (for short the Act ). 2. In O.J.C. No. 1747 of 1997 a direction was given to dispose of the refund application dated November 8, 1995 filed by the petitioner. The Sales Tax Officer, Cuttack II Circle, Cuttack, was directed to do so within one month from the date of order, i.e., June 23, 1997. By order dated September 5, 1997 (annexure 1) the aforesaid Sales Tax Officer in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the Revenue, stated that the Commissioner, inter alia, passed the following order in the file. .............Considering the opinion of the Additional Commissioner of Commercial Tax-cum-SR, and the quantum of refundable amount, I am inclined to withhold the amount under section 14-D of the Act till disposal of the second appeal, as the grant of refund is likely to adversely affect the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Charan Mishra AIR 1959 SC 914). It means judgment of belief based on grounds short of proof . (Concise Oxford English Dictionary). If a man is to form an opinion and his opinion is to govern, he must form it himself on such reasons and grounds as seem good to him. (per Lord Bramwell in Allcroft v. London (Bishop) (1891) RC 666. Mere filing of appeal or pendency of further proceeding under the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in (1997) 83 CLT 325. It has been fairly conceded by the learned counsel for the Revenue that such opinion has not been recorded by the Commissioner. Order of the Sales Tax Officer cannot be maintained on that score alone. 6.. The impugned order (annexure 1) is set aside. We direct fresh disposal of the application for refund by the Sales Tax Officer within six weeks from today. The writ appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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