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1971 (7) TMI 132 - SC - VAT and Sales TaxWhether the High Court acted illegally in declining to call upon the Rajasthan Board of Revenue to state a case and refer the same to it under section 15 of the Rajasthan Sales Tax Act, 1954? Held that:- Appeal allowed. The High Court of Rajasthan was in error in refusing to call upon the Board of Revenue to state a case on the question of law arising for consideration. The only thing the High Court had to see was whether a question of law did arise out of the order of the Board of Revenue. There can be no doubt that a fairly important question of law arises from and out of that order. The Board of Revenue was not justified in refusing to refer that question to the High Court. Further the High Court erred in summarily dismissing the application made by the assessee. t a reference from the Board of Revenue the High Court had no jurisdiction to decide that question of law.
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