9911796707
TMI Blog2021 (2) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... 018 passed by the Rajasthan Tax Board, whereby Appeal No. 1132/2017/Bharatpur filed by the Petitioner against reversal by the Appellate Authority of a Tax Assessment Order dated 9.10.2012 of the Assistant Commissioner, Commercial Tax Department, Circle B, Bharatpur, had been rejected by the Rajasthan Tax Board. 2. The Respondent had purchased a truck/trailer (hereinafter referred to as 'said vehicle') from one M/s Ashok Auto Sales Ltd of Aligarh, Uttar Pradesh, for consideration of Rs. 16,20,000/- vide Invoice No. C1273/09 dated 26.12.2009. The said vehicle was registered in Bharatpur in Rajasthan and given the Registration No. RJ-05-GA-5299. 3. On 11th July 2012, that is, almost three years after the date of purchase of the said vehicle, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against him was only 2 years from the date of the transaction. 7. Being aggrieved by the aforesaid Order dated 4.1.2017 passed by the Appellate Authority in Appeal No. 134/RET/2016-17/A.A./Bharatpur, the petitioner filed Appeal No. 1132/2017/Bharatpur before the Rajasthan Tax Board. The said appeal was rejected by the Rajasthan Tax Board, by a judgment and order dated 8.10.2018. 8. The petitioner filed a revision petition in the High Court being S.B. Sales Tax Revision/Reference No. 165/2019, against the aforesaid order dated 8.10.2018 of the Rajasthan Tax Board, which has been dismissed by the order dated 9.7.2020 of the High Court, impugned in this Special Leave Petition. 9. Some provisions of the Entry Tax Act, 1988, relevant to the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arily resides or carries on any business or provides any service, and the provisions of the Rajasthan Sales Tax Act, 1954 (Act No, 29 of 1954) as applicable to a registered dealer or casual trader shall, mutatis mutandis, apply to such dealer or, as the case may be, such person. (3) The Tax shall be in addition to the tax levied and collected as Octroi by any local authority within its local area. 6. Offences and penalties. - (1) Where any person liable to pay tax under this Act fails to comply with any of the provisions of the Act or rules made thereunder, then the Assessing Authority may, after giving such persons a reasonable opportunity of being heard, by order in writing impose on him in addition to any tax payable, a sum by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eous matters shall, mutatis mutandis, apply." 10. Under Section 2(ccc) of the Rajasthan Sales Tax Act, 1994 "Casual Trader" means a person who has, whether as principal, agent or in any capacity, occasional transaction of business nature involving the buying, selling, supply or distribution of such goods as may be specified by the State Government by notification in the official gazette whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration. 11. Sections 10A and 10B of the Rajasthan Sales Tax Act pertain to assessment and the time limit for assessment in the case of a Casual Trader. Section 10A(1) read with Section 10A(2) of the Rajasthan Sales Tax Act, 1954 provides that every "Casual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asional transactions of business involving buying and selling of goods. The plurality of transactions is a condition precedent for treating a trader as a "Casual Trader". It is contended that there was only a single transaction in this case. The Respondent could not, therefore, be held a "Casual Trader. 15. The Appellate Authority, the Rajasthan Tax Board and the High Court have concurred in arriving at the finding that the assessment of the Respondent was barred by limitation as the Respondent was a "Casual Trader". A perusal of the definition of "Casual Trader" makes it amply clear that a person with occasional transactions of buying/selling are to be treated as casual traders, for whom a shorter time limit for assessment has been impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inconsistency. To quote Venkatarama Aiyar, J. in Tirath Singh v. Bachittar Singh. AIR 1955 SC 830 (at 833), "where the language of a statute, in its ordinary meaning and grammatical construction, leads to a manifest contradiction of the apparent purpose of the enactment, or to some inconvenience or absurdity, hardship or injustice, presumably not intended, a construction may be put upon it which modifies the meaning of the words, and even the structure of the sentence." This view has been reiterated by this Court.
19. We, therefore, find no grounds to interfere with judgment and order impugned, under Article 136 of the Constitution of India in a catena of subsequent decisions.
20. The Special Leave Petition is, therefore, dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
|
