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TMI Blog1988 (7) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of the Rajasthan Sales Tax (Amendment) Act (Rajasthan Act No. 20 of 1984) (in short "the Amendment Act"), it was treated as an application for revision under section 15 of the Rajasthan Act as amended by this Amendment Act. The second Revision Petition No. 388 of 1985 has been filed under section 13(6) of the Amendment Act against the order of the Revenue Board, Ajmer, dated 13th November, 1984. The facts giving rise to these revision petitions may be summarised thus. 2.. In Revision Petition No. 92 of 1987, an assessment order was passed on June 6, 1975 under the Central Act for the period from August 7, 1971 to August 26, 1972. After issuing notice and hearing the assessee, the assessing authority imposed a penalty of Rs. 6,456 under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue, Ajmer, on November 13, 1984 on the aforesaid grounds. 4.. A preliminary objection has been raised by the learned counsel for the assessee-non-petitioner, M/s. Rajasthan Mineral Development Syndicate, Udaipur, that Commercial Taxes Officer, Sector B, Udaipur, who has filed this revision petition, was not competent to do as he was not authorised by the learned Commissioner, Commercial Taxes Department, Jaipur, under the explanation given below sub-section (11) of section 13 of the Rajasthan Sales Tax (Amendment) Act (No. 20 of 1984) (hereinafter to be called "the Amendment Act") or section 15(2) of the Act, as amended by the Amendment Act. 5.. In reply, it has been contended by the learned Standing Counsel for the department that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Taxes Department, Jaipur, has authorised all the assessing authorities to file applications under section 15 of the Act. 6.. There is no great force in the preliminary objection of the learned counsel for the assessee-non-petitioner. Section 13(6) of the Amendment Act runs as under: "13. (6) Any person aggrieved by an order of the Board made under section 14 or section 17 as it existed before the date of commencement of this Act, hereinafter referred to as the said date, may, within 120 days from the date of service of such order, if an application under subsection (1) of section 15 or section 17 of the principal Act as they existed before the said date has not been filed, and the period of limitation has not expired, apply to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, namely, C.T.O., Special Circle, Kota, and C.T.O., Special Circle, Udaipur. It is further clear from the endorsement made by the Commercial Taxes Officer, Special Circle, Udaipur, on the back of the letter No. F5(d)36/Tax/Legal/Commercial/8511696 dated March 26, 1985 addressed to the Commercial Taxes Officer, Special Circle, Kota, that by April, 1985, the Commercial Taxes Officer, Special Circle, Udaipur, ceased to be the assessing authority of the assessee-non-petitioner and the Commercial Taxes Officer, Circle B, Udaipur, became its assessing authority. By Notification No. F. 3(E)(2)Tax/CCT/79 dated May 16, 1979 (printed at S. No. 442 at page 226 of J.K. Jain's Book), the Commissioner, Commercial Taxes Department, Rajasthan, Jaipur, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 88 of 1985 is hereby repelled. 8.. The question involved in both the revisions is whether penalty under section 7-AA and interest under section 11-B of the Rajasthan Act could legally be imposed in an assessment under the Central Act. 9.. At the commencement of the arguments, I invited the attention of the learned counsel for the parties that this point has been decided by a Division Bench (in which I was a Member) of the Rajasthan Sales Tax Tribunal in Duduwala and Company, Bhilwara v. Commercial Taxes Officer, Special Circle, Kota 1985 Tax World 334, after considering Narain Harishanker v. State of Rajasthan 1984 RLW 226; 1984 RRD 60 (Raj) (SB), Krishna Mills Ltd. v. Union of India 1984 RLW 243; 1984 TVR 53 (Raj) (SB), Commercial Taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the non-petitioner could not be able to persuade me to take a view contrary to what was taken by me as a Member to the Rajasthan Sales Tax Tribunal, Ajmer, in Duduwala and Company v. Commercial Taxes Officer, Special Circle, Kota 1985 Tax World 334. After a thorough examination of the relevant statutory law and study of rulings, it has been held in it that the provisions of section 11-B of the Act are applicable to assessments made under the Central Act. For the same reasons, the provisions of section 7-AA of the Rajasthan Act would also apply in the assessment proceedings under the Central Act. 12.. It has been held in Associated Cement Company v. Commercial Taxes Officer, Kota [1981] 48 STC 466 (SC), that the liability for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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