JUDGMENT

R. N. MISRA, J. - The following question was asked to be referred by this court by order dated 8th July, 1971, at the instance of the assessee under section 24(2)(b) of the Orissa Sales Tax Act (hereinafter referred to as the Act) :

"Whether the liability to pay tax under section 4 of the Orissa Sales Tax Act accrues on the date of the application for obtaining the certificate of registration, or from the date when the certificate of registration is granted ?"

The facts giving rise to the dispute are these : The assessee commenced business in January, 1959, and applied for registration under section 9-A of the Act on 29th May, 1959. On 10th June, 1960, the certificate of registration was granted. Upon independent enquiry, the taxing authorities were satisfied that the assessee attracted liability for assessment in terms of section 4 of the Act from 1st April, 1960. Assessment for the quarter ending 30th June, 1960, was taken up and the Sales Tax Officer, Cuttack II Circle, assessed the assessee under section 12(2) of the Act and raised a demand of Rs. 1,056.25. The assessee carried an appeal, but the Assistant Commissioner of Sales Tax affirmed the demand and dismissed the