TMI Blog1996 (11) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... Jaipur. On the establishment of this Tribunal, it stood transferred to it under section 15, Rajasthan Taxation Tribunal Act, 1995. It has been filed against the common order of the Rajasthan Sales Tax Tribunal (now Rajasthan Tax Board), Ajmer dated May 11, 1989 by which both the second appeals filed by the petitioner were dismissed on the ground that he had no jurisdiction to file them. 2.. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They were partly allowed by his order dated November 18, 1982. Aggrieved with the orders of the appellate authority, the Commercial Taxes Officer, Circle-B, Alwar, filed second appeals in the Rajasthan Sales Tax Tribunal, Ajmer. The Tribunal dismissed them as said above. 3. It has been contended by the learned counsel for the department that Rajasthan Tax Board has seriously erred to hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red for and on behalf of the non-petitioner despite service of the notice upon it. 5.. Admittedly, by order dated January 3, 1983 jurisdiction relating to the non-petitioner was transferred from the Commercial Taxes Officer, Circle-A, Alwar, to the Commercial Taxes Officer, Circle-B, Alwar and the second appeals were filed after this order. In other words, the petitioner became the assessing aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er filed the said second appeals in compliance with the order of the Commissioner. It cannot, therefore, be said that he was not competent to file the said second appeals before the Rajasthan Tax Board. As such the application for revision deserves to be allowed. 7.. Accordingly, the application for revision is allowed and the common order of the Rajasthan Tax Board, Ajmer, dated May 11, 1989 is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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