TMI Blog2016 (10) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Rajasthan Sales Tax Act, 1994 - restoration of matter to officer having jurisdiction - Held that: - the decision in the case of Assistant Commissioner, Anti-Evasion-II, Jaipur Vs. M/s Anshu Jain, Sanjay Jain [2015 (12) TMI 1477 - RAJASTHAN HIGH COURT] apply where it was held that in case the respondent-assessee is already assessed to tax by a particular CTO, the same officer would have juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue. 2. Brief facts noticed are that the respondent- assessee purchased a motor vehicle (Maruti-800) from the dealer M/s. Radhika Automobiles (Pvt.) Ltd., Agra (UP) which was intended to be used in the State of Rajasthan. The Assessing Officer (for short, 'AO') got information from the Regional Transport Officer that no declaration form ET-1 Was got issued. Accordingly, after going thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf same controversy came before this Court in bunch of cases namely; SB Sales Tax Revision Petition No.24/2008 (Assistant Commissioner, Anti-Evasion-II, Jaipur Vs. M/s Anshu Jain, Sanjay Jain other connected petitions and this Court vide judgment dt.31/10/2015 has held that order of the DC(A) was just and proper. Counsel contended that in the light of the said judgment, the present matter may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Officer (CTO) having jurisdiction, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the judgment dt.31/10/2015 in the case of Assistant Commissioner, Anti-Evasion-II, Jaipur Vs. M/s Anshu Jain, Sanjay Jain(supra), the instant petition and is hereby allowed with the same direction as in the case of Assistant Commissioner, Anti-Evasion-II, Jaipur Vs. M/s Anshu Jain, Sanjay Jain (supra). The officer having jurisdiction will, after hearing the assessee, decide the matter in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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