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2014 (4) TMI 546 - HC - VAT and Sales TaxConsideration of Sales tax revision petition u/s 86 of the Rajasthan Sales Tax Act, 1994 - petition pending for want of prosecution for 11 years – whether the assessee would be liable to pay the interest u/s 11B(1)(f) when the liability of the assessee to pay tax arises by virtue of the notification having retrospective effect - Held that:- The ground of 11 years pendency alone in prosecuting this revision petition renders it non- deserving for consideration - Revenue to prosecute further - the Board has allowed the appeal of the respondent-assessee partly on the ground that the interest could not be made chargeable in case of the retrospective levy of tax, as per the earlier judicial pronouncements of the Board referred to, and relied upon in the impugned order - the Revenue has failed to point out any judgment laying down the legal position contrary to the decision of the Board dealing whether the assessee would be liable to pay the interest under Section 11B(1)(f) of the said Act, when the liability of the assessee to pay tax arises by virtue of the notification having retrospective effect – Decided against Revenue.
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