TMI Blog2015 (12) TMI 1477X X X X Extracts X X X X X X X X Extracts X X X X ..... ad no jurisdiction. CTO under Section 3(2)(b) had the jurisdiction to assess the assessee according to the area where one ordinarily resides or carries on business or provides any service, therefore, in the instant case assessment will have to be passed by the CTO in accordance with the place of residence or the place of business or place of providing service. 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. - order of the Tax Board is quashed and set aside, the order of Dy. Commissioner(Appeals) insofar as direction to assess the assessee by the Assessing Officer (CTO) having jurisdiction, as above, is upheld - Decided in favour of Revenue. - S.B. Sales Tax Revision Petition No. 24/2008, S.B. Sales Tax Revision Petition No.12/2008, S.B. Sales Tax Revision Petition No.20/2008, S.B. Sales Tax Revision Petition No.88/2012, S.B. Sales Tax Revision Petition No.336/2008 - - - Dated:- 31-10-2015 - J. K. Ranka, J. For the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sthan Tax Board was justified in accepting the appeal filed by the respondent without appreciating the provisions of section 84 of the RST Act, 1994. 2. The brief facts noticed are that some of the respondents are regular assessees under the sales tax laws and few others are individuals who had purchased motor vehicles from the dealers from outside the State of Rajasthan but the vehicles were intended for being used by them in the State of Rajasthan. It has been held by the Assessing Officer that on verification of the information gathered from the Regional Transport Officer and on verification of declaration form ET-1 it was noticed that though the vehicles were purchased from outside the State of Rajasthan but brought into the State of Rajasthan without the declaration form ET-1 which according to the Assessing Officer was mandatory to be filled in and filed and non filing is in violation of the provisions laid down under the Rajasthan Tax on Entry of Motor Vehicles Into Local Area Act. Accordingly, notice was issued, the respondents did file reply, inter alia, stating that they paid the tax in other State and when they had paid the road tax of the State, any other tax was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that when all the provisions of the Rajasthan Sales Tax Act are by and large applicable, and the Assessing Officers have power to make an assessment, if the provisions of the Act have been violated, then the very purpose of enacting the law has been defeated by the Tax Board which could not have been the purpose of the Act. She contended that the vehicles are being purchased outside the State of Rajasthan where the incidence of tax is lower and brought into the State by the respondent-assessees to evade the taxes and the Revenue of the State suffers, though the vehicles are intended to be used for all times to come for personal use in the State of Rajasthan for all practical purposes, but due tax under the Act has not been paid. She contended that this Act was introduced for this purpose only as vehicles were purchsed outside Rajasthan were brought in the State of Rajasthan were used in the State but no payment of tax was made, and thus contended that the order of Assessing Officer was just and proper. Alternatively she contended that if at all the Anti Evasion Officer had no jurisdiction the assessment ought not to have been quashed but could have been remanded to the Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor scooters, motorettes, motor omnibuses, motor minibuses, motor vans, motor lorries, trailers and chassis of motor vehicles and bodies or tankers built or meant for mounting on chassis of motor vehicles, but excludes tractors; Sec. 2(f): person includes any company or association or body of individuals, whether incorporated or not, and also a Hindu Undivided Family, a firm, a local authority, the Government of any State or Union Territory; Sec. 3: Incidence of Tax.- (1) There shall be levied and collected a tax on the purchase value of a motor vehicle, an entry of which is effected into a local area for use or sale therein and which is liable for registration in the State under the Motor Vehicles Act, 1939 (Central Act 4 of 1939), at such rate or rates as may be notified by the State Government from time to time but not exceeding the rates notified for motor vehicles under section 5 of the RST Act, 1954 (Rajasthan Act 29 of 1954) or fifteen per cent of the purchase value of a motor vehicle, whichever is less: Provided that no tax shall be levied and collected in respect of a motor vehicle which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or interest payable by an importer under this Act as if the tax, penalty or interest were payable under the said Act, and for this purpose they may exercise all or any of the powers assigned to them under the said Act and all the provisions of the said Act and the rules made thereunder for the time being in force including the provisions relating to returns, advance payment of tax, provisional assessments, recovery of tax, appeals, rebates, penalties, interest, compounding of offences and other miscellaneous matters shall, mutatis mutandis, apply. Rule 4 of the Rajasthan Tax On Entry Of Motor Vehicles Into Local Areas Rules, 1992: Furnishing of Declaration.- (1) A person who wants to import a motor vehicle for his personal use, may obtain a blank declaration Form ET-1 on application on simple paper to the Commercial Taxes Officer concerned of the area where he ordinarily resides on the payment of a fee of Rupees ten for each form. The counterfoil of the declaration form shall be retained by such person and its portions marked original and duplicate shall be produced before the officer in charge of the entry Check-post, who shall retain such original portion and return s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration form ET-1 on a simple application to the CTO concerned of the area where one resides, and as rightly observed by the Assessing Officer, in all these cases the respondentassessees failed to furnish declaration form ET-1 and to pay the tax which was mandatory for a person importing the vehicle in the State of Rajasthan and was required to pay the tax as prescribed under this Act. In my view, once the finding recorded by the Assessing Officer after having information gathered from the Regional Transport Authority that the importer (assessee) has not furnished declaration form ET-1, in my view the Assessing Officer got right to assess the assessee and to levy tax under the instant Act. 9. The Hon'ble Division Bench of this Court in the case of Ashapura Oil Centre v. State of Rajasthan (supra) had an occasion to consider similar issue raised in the instant matter. It would be relevant to quote paras 21 to 24 of the said judgment :- 21. What is required is that the vehicle on which the levy is to be imposed should be the vehicle imported. In the instant case, the motor vehicles in question which is the subject matter of levy were admittedly imported by the assessees. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in addition to any tax payable, a sum by way of penalty not exceeding fifty per cent of the amount of tax. (2) Subject to the provisions of this Act, all the provisions relating to offences and penalties including interest, of the RST Act, 1954 (Act No.29 of 1854) shall mutatis mutandis, apply in relation to the assessment, reassessment, collection and enforcement of payment of tax required to be collected under this Act or in relation to any process connected with such assessment, reassessment, collection or enforcement of payment as if the tax under this Act were a tax under the said Act. Penalty is clearly provided directly under Section 6(1) of the Act. Under Section 6(2) of the Act, interest has been provided by substitution of the Rajasthan Sales Tax Act. When one Statute makes a reference to another Act, then it cannot be said that provision of that Act cannot be read into it. When provision of Rajasthan Sales Tax Act are read, we find that the liability of interest is provided for. The ratio of Khemka Co. (Agencies) Pvt. Ltd.'s case (supra) supports our finding. 24. The only relief granted to the assessees was to the extent of interest. We do not think ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uly considered by the Assessing Officer as well as the Dy. Commissioner (Appeals), however the Tax Board for the reasons best known to it has not at all referred to and has not considered the judgment of the Division Bench (supra) which ought to have been considered by the Tax Board as it is the final fact finding authority. 11. Having held so, in my view the CTO under Section 3(2)(b) had the jurisdiction to assess the assessee according to the area where one ordinarily resides or carries on business or provides any service, therefore, in the instant case assessment will have to be passed by the CTO in accordance with the place of residence or the place of business or place of providing service. 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. 12. In the light of the above, the order of the Tax Board is quashed and set aside, the order of Dy. Commissioner(Appeals) insofar as direction to assess the assessee by the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
