JUDGMENT

R. N. MISRA, J. - This is a reference made under section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the Act) by the Member, Sales Tax Tribunal, on the following two questions of law for determination of this court :

"(i) Whether on the facts and in the circumstances of the case, the Member is right in holding that a duty is cast on the revenue to fix the actual amount of escapement in a reassessment proceeding ?

(ii) Whether on the facts and in the circumstances of the case, the Member is right in holding that assessment under section 12(8) of the Orissa Sales Tax Act should be confined to the turnover escaped or under-assessed ?"

2. The assessee, a registered dealer under the Act, deals in aluminium goods. He had been assessed to sales tax under the Act for the year 1962-63. On a discovery of certain dealings of the assessee with other dealers, which had not come to light during the assessment proceedings, action was taken under section 12(8) of the Act. In the accounts of the third party, the following transactions of the assessee were found :

Date Amount

13-4-62 Rs. 504.27 P.

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