THE STATE OF ORISSA vs DABAKI DEVI AND OTHERS(And connected appeals)

The Supreme Court addressed the interpretation of the Orissa Sales Tax Act, 1947, specifically sections 12 and 23, regarding the time limit for revising assessment orders. The Court held that the High Court's view that the orders were reassessments under section 12(7) was erroneous, affirming that orders made under section 23(3) are not bound by the thirty-six month limitation of section 12(7). The dissenting opinion clarified that the limitation period in section 12(6) does not apply to revisions under section 23(3).