JUDGMENT

NARASIMHAM, C.J. - This is a reference by the Member, Sales Tax Tribunal, Orissa, under section 24(1) of the Orissa Sales Tax Act stating the following questions of law for the opinion of this Court :

"(1) Whether on the facts and circumstances of the case the Tribunal was right in admitting the additional ground and granting relief thereunder.

(2) Whether the relief directing refund of the tax was the proper consequential relief that could be granted and was rightly granted by the Tribunal in the facts and circumstances of the case."

2. The facts found are as follows : The opposite party was a building contractor in Balasore Circle for the quarters ending 30th June, 1949, 30th September, 1949, 31st December, 1949, and 31st March, 1950. He fails to get himself registered as a dealer in the said circle for the said quarters and thereupon the Sales Tax Officer, Balasore Circle, by its order dated 17th January, 1952, assessed him to sales tax under section 12(5) of the Act and also imposed on him a penalty of Rs. 10 for his failure to get himself registered under the Act. The opposite party then appealed to the Assistant Collector of Sales Tax against the order imposing the p