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Assistant Commercial Taxes Officer, Ward IV, Udaipur Versus M/s Sukh Bhagwan Lime Company, Udaipur

2016 (1) TMI 90 - RAJASTHAN HIGH COURT

Maintainability of appeals - 42 (4) of the Rajasthan Sales Tax Act, 1994 - Held that:- Revision Petition filed by the Revenue has become infructuous, since the main appeal filed by the respondent-Assessee before the learned Tax Board has since been d .....

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Petitioner Mr. Niraj Kumar Jain on behalf of Mr. Mahendra Dave : For the Respondent ORDER 1. The facts are taken from the Revision Petition No. 604/2005, as the controversy involved in all these revision petitions is the same and the respondent-Asses .....

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subject to awaiting the decision of the Larger Bench of the Tax Board on the question, as to whether the appeals filed by the Assessee can be maintained against the rejection of the stay applications by interlocutory orders. 3. It appears that the La .....

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ision petition, holding in favour of the Assessee that such appeals are maintainable under Section 42 (4) of the Rajasthan Sales Tax Act, 1994. The relevant portion of the findings of the Larger Bench of the learned Tax Board is quoted herein below f .....

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ndent-Assessee before the learned Tax Board has since been decided. However, he does not have a copy of such order with him readily. 5. The statement of the learned counsel Mr. Niraj Kumar Jain appearing for the respondent-Assessee is not disputed by .....

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