2011 (12) TMI 470

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..... its that the Rajasthan Tax Board vide its order dated December 1, 2011, has mechanically dismissed the petitioner's appeal under the Rajasthan Value Added Tax Act, 2003 (hereinafter "the Act of 2003") without addressing the merits and submissions thereon of the petitioner-college. Counsel would submit that for a remedy of appeal to be a real remedy, it was incumbent upon the Rajastha .....

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..... he submission is that the petitionercollege had approached the Rajasthan Tax Board on having partially failed on its interim application before the appellate authority. It is submitted that while the substantial issue is pending before the appellate authority, no question of law can be said to arise in the present revision petition. Having heard the counsel for the parties and perused the revisio .....

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..... ed by the Rajasthan Tax Board dated December 1, 2011, the question of law which arises for the consideration by this court is as to whether the appeal before the Tax Board albeit against the interim order can be cursorily rejected without any reasoning and without reference to the judgments of the honourable Supreme Court as also this High Court. In the facts of the case, I am of the view that th .....

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