JUDGMENT

MISRA, J. - S.J.C. No. 125 of 1976 is a reference made by the Additional Sales Tax Tribunal under section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the "Act") referring the following two questions for opinion of the Court :

"(1) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was justified in taking into consideration the report of the Inspector of the Food Corporation of India to come to the conclusion that the applicant dealt with the amounts found short by the said Inspector and whether the Tribunal was justified in assessing tax on those shortages noticed ?

(2) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is correct in law in bringing the tax liability of the assessee for the purchase of paddy and sale of rice which were admittedly transacted on account of the principal, F.C.I., as their agent and the agent's failure to account to the principal ?"

S.J.C. No. 174 of 1976 is a reference made by the Tribunal pursuant to an order of this Court on the assessee's application under section 24(2)(b) of the Act and the following question has been