JUDGMENT

Mrs. Sujata V. Manohar, J.-The respondent is a partnership firm carrying on business as agents of Hindustan Lever Ltd., Indian Oil Corporation and various other corporations. The respondent carries on whole-sale business in the products of these companies and has its registered office at Kanatabanji District Bolangir in the State of Orissa. For the assessment year 1969-70 the respondent was assessed under Section 12(4) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the said Act) by order dated 23.9.1970. Thereafter on 26.11.1970, the Vigilance Unit of the Sales Tax Department seized the books of account and other documents of the respondent. On the basis of the report which was submitted by the Vigilance Unit the assessment for assessment year 1969-70 was reopened. The respondent was reassessed under Section 12(8) of the said Act under an order dated 27.5.1972. By another order of the same date, namely 27.5.1972, an assessment order for assessment year 1970-71 was also passed under Section 12(4) of the said Act. The respondent filed appeals in respect of both these orders. The appeals were defective. The requisite court fees were not paid and the memo of appe