JUDGMENT :

R.K. Pattanaik, J

1. This is an application under Section 24(1) of the Orissa Sales Tax Act, 1947 (Repealed Act) (hereinafter referred to as ‘the OST Act’) read with Section 104 of the Orissa Value Added Tax Act, 2004 filed by the Petitioner assailing the impugned order dated 11th April, 2007 (Annexure-3) passed in S.A. No.1051 of 2000-01 by the Orissa Sales Tax Tribunal, Cuttack (shortly as ‘the Tribunal’) for having enhanced the tax demand on the grounds inter alia that the same is beyond jurisdiction and not based on material facts on record and thus, liable to be set aside.

2. Taking into account the issues involved, the following questions of law are hereby taken up for consideration, namely,

(a) Whether, in the facts and circumstances of the case, the order of the Tribunal enhancing the assessment without taking recourse to Rule 50(3) of the Orissa Sales Tax Rules, 1947 (in short ‘the Rules’) is sustainable in law?

(b) Whether enhancement of turnover in absence of any materials to establish that the goods found short have been sold is justified in view of the ratio decided in the case of Mahabir Rice Mill v. State of Orissa reported in 1983 54 STC 218 (Ori)?

(c) Whether