Judgment

K. S. HEGDE

( 1 ) IN this appeal by special leave, the question for consideration is whether the appellant is entitled to the rebate provided in S. 13 (8) of the Orissa Sales Tax Act, 1947, as amended by Orissa Sales Tax (Amendment) Act, 1962 (to be hereinafter referred to as the Orissa Act) read with S. 9 (3) of the Central Sales Tax Act, 1956 (to be hereinafter referred to as the Central Act ).

( 2 ) THE appellant is an incorporated company and it is a registered dealer under the Central Act. The appellant company was assessed to sales tax under the Central Act for the two quarters ending 31/12/1962 and 31/03/1963. During the first quarter its tax liability was Rupees 62,061-86 P. and during the second quarter its tax liability was Rupees 47,266-21 P. The tax levied was paid by the assesse within the time fixed under S. 13 (4) (d) of the Orissa Act.

( 3 ) 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".

( 4 ) SECTION 9 (3) of the Central Act as it stood at the relevant time provided:

"the authorities for the time being empo