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2016 (10) TMI 114 - HC - VAT and Sales TaxLevying of tax under the Rajasthan Tax on Entry of Motor Vehicles Into Local Area Act, 198 - power of DC(A) - validity of order passed by DC(A) u/Sec. 36 & 7 of the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1955 read with Sec. 29 of the Rajasthan Sales Tax Act, 1994 - restoration of matter to officer having jurisdiction - Held that: - the decision in the case of Assistant Commissioner, Anti-Evasion-II, Jaipur Vs. M/s Anshu Jain, Sanjay Jain [2015 (12) TMI 1477 - RAJASTHAN HIGH COURT] apply where it was held that in case the respondent-assessee is already assessed to tax by a particular CTO, the same officer would have jurisdiction to assess the assessee and in case some of the assessees are not assessed to sales tax, then the CTO will get jurisdiction to assess according to the place of residence of the person. Matter restored - the officer having jurisdiction will, after hearing the assessee, decide the matter in accordance with law within a period of four months - petition allowed - decided in favor of petitioner.
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