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Commercial Taxes Officer, Anti-Evasion, Bharatpur Versus Banya Singh, Rajasthan Tax Board, Ajmer

2016 (10) TMI 114 - RAJASTHAN HIGH COURT

Levying of tax under the Rajasthan Tax on Entry of Motor Vehicles Into Local Area Act, 198 - power of DC(A) - validity of order passed by DC(A) u/Sec. 36 & 7 of the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1955 read with Sec. 29 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 HI .....

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onths - petition allowed - decided in favor of petitioner. - S.B. Sales Tax Revision Petition No. 177/2011 - Dated:- 6-9-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Minal Ghiya on behalf of RB Mathur For the Respondent : None present ORDER 1. Instant Sales Tax Revision Petition at the instance of Revenue is directed against the order dt.15/05/2008 passed by the Rajasthan Tax Board dismissing the appeal of the Revenue. 2. Brief facts noticed are that the respondent- assessee purchased a .....

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, 1955 read with Sec. 29 of the Rajasthan Sales Tax Act, 1994. 3. On an appeal by the respondent-assessee, the Deputy Commissioner (Appeals)( for short, 'DC(A)') set aside the order of the AO with direction to make fresh assessment by the officer having jurisdiction. 4. Being not satisfied with the said direction, the respondent-assessee preferred an appeal before the Rajasthan Tax Board who upheld the contention of the assessee and held that the matter cannot be referred to the officer .....

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e present matter may be restored to the officer having jurisdiction. 7. On perusal of the judgment dt.31/10/2015 (supra), it reveals that the self same controversy has been decided by this Court. It would be appropriate to quote Para 11 and 12 of the judgment dt.31/10/2015 (supra), which reads ad- infra:- "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 provi .....

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