2013 (9) TMI 1023

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..... . ORDER This sales tax revision petition is directed against the judgment of the Rajasthan Tax Board in Appeal No. 1075 of 2006 by which the Tax Board, upheld the order passed by the Deputy Commissioner (Appeals), Ajmer, who held that in the case of respondent-assessee no surcharge is leviable on the exemption fee paid by the respondent-assessee for obtaining exemption certificate (EC) as a work .....

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..... oard has also upheld the deletion of levy of surcharge following the view of the Tax Board in earlier orders and as per plain language of section 2(41) where tax has been defined. Hence this revision petition. Shri R. B. Mathur, learned counsel for the petitioner, submits that the respondent was liable to surcharge. He also drew the attention of this court on the plain language of section 2(41) o .....

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..... etitioner-Department and have also perused impugned orders as well as the judgments cited by the counsel for the petitioner. It is noticed that this court in the case of Commercial Taxes Officer, Works Contract & Leasing Tax, Alwar v. Naresh Chand Diwedi, Alwar reported in [2008] 2 WLC 187 considered this very issue and it would be fruitful to quote the relevant paras of the aforesaid judgment, wh .....

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..... the respondent-assessee to obtain exemption certificate seeking exemption from payment of tax on the works contract, is the fees levied by the State Government in lieu of tax. Once such exemption fees is paid and exemption certificate is issued by the competent authority, there remains no question of payment of any tax by the assessee during the period which is covered by the exemption certificat .....

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..... " Thus when this court has already considered this issue and have held the levy of surcharge not proper, then in the light of the aforesaid judgment of this court in my view, no case is made out to deviate with the judgment in the case of Naresh Chand Diwedi [2008] 2 WLC 187. Accordingly, this revision petition is devoid of merits and accordingly dismissed, as such. No order as to costs.
Case .....

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