Case: Orissa Cement Ltd And Ors. Etc. Etc Vs. State Of Orissa And Ors. Etc. Etc

2. The appellant is an incorporated company and it is a registered dealer under the Central Act. The appellant company was assessed to sales tax under the Central Act for the two quarters ending 31st December 1962 and 31st March, 1963. During the first quarter its tax liability was Rupees6 P. and during the second quarter its tax liability was Rupees1 P. The tax levied was paid by the assesse within the time fixed under Section 13(4) (d) of the Orissa Act.

Court's reasoning:
5. The question for consideration is whether in view of Section 9 (3) of the Central Act, the assessee is entitled to the rebate provided in Section 13 (8) of the OrissaAct.Quite clearly the rebate for payment of the tax levied within the time prescribed under the Orissa Act was provided as a stimulus for prompt payment. The question is whether such a stimulus is a part of the manner of collection.The rebate is offered to facilitate and expedite collection. It is intended to stimulate the collection. Therefore, it is a part of the process of collection. In that view, it is proper to hold that in view of Section 9 (3) of the Central Act, the rebate provided in Section 13 (8) of the Orissa Act is payable to the assessees under the Central Act, if they pay the tax assessed within the prescribed time. The power to collect the tax assessed in the same manner as the tax on the sale and purchase of goods under the General Sales Tax law of the State provided in Section 9(3) of the Act includes within itself all concessions given under the Orissa Act for payment within the prescribed time.