9911796707
TMI Blog1970 (5) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... t sales tax had been charged at the rate of 1 per cent. instead of being charged at the rate of 2 per cent. on certain inter-State sales. He accordingly directed the Sales Tax Officer to reassess the dealer under section 12 of the Rajasthan Sales Tax Act, 1954. The Sales Tax Officer issued notices to the dealer in respect of both the years and the dealer filed revision applications to the Board of Revenue under section 14 of the Rajasthan Sales Tax Act, 1954. The Board of Revenue allowed the revision applications. The State then filed two applications before the Board of Revenue under section 15(1) for making a reference to the High Court on 22nd May, 1969. The Board of Revenue having failed to dispose of the applications within 120 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication under section 15(1) and not the assessing authority. Section 15 of the Rajasthan Act was amended by Rajasthan Act No. 2 of 1963, which came into force on 29th March, 1963, and by that amendment the assessing authority can also make an application for reference under section 15. The learned Additional Advocate-General contends that as the Central Sales Tax Act, 1956, was amended in 1969 by the Central Sales Tax (Amendment) Act, 1969, the Rajasthan Act as it stood in 1969 is applicable in disposing of cases under the Central Sales Tax Act. This argument is untenable. Section 6 of the Central Sales Tax (Amendment) Act, 1969, runs as follows: "For section 9 of the principal Act, the following section shall be, and shall be deemed alw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer as confidential, shall apply accordingly:
Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, by rules made in this behalf make necessary provision for all or any of the matters specified in this sub-section. "
There is no provision in the Amendment Act of 1969 laying down that the Rajasthan Act as it stood on the date of the coming into force of the Central Sales Tax (Amendment) Act, 1969, will be applicable. This contention of the learned Additional Advocate-General has therefore no force.
We accordingly uphold the second preliminary objection and dismiss both the reference applications with costs.
Applications dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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