TMI Blog2013 (5) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... asthan Sales Tax Act, 1994 ( in short 'The Act of 1994) challenging the order dated 23.6.2008 passed by the Rajasthan Tax Board, Ajmer, in appeal No. 3660/2005 by which the order passed by the learned Deputy Commissioner (Appeals), Bharatpur, (In short DC(A)) dated 15.12.2004 was affirmed, who had deleted the levy of entry tax, interest and penalty on motor vehicle (Jeep) by the respondent in the State of Rajasthan. In this petition, a challenge has been made to The Rajasthan Tax On Entry of Motor Vehicle Into Local Area Act, 1988 ( in short 'The Act' of 1988). 4. The brief facts emerging on the face of record is that the respondent is an individual, is not a tax payer and purchased a jeep for his own use on 17.1.1996 as stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of an order under the said Act. She further submitted that even otherwise, delay of three months was quite possible in a case like this, when the A.O. got information from different quarters and the matter ought to have been decided on merits rather than on this technical or legal ground alone. 6. I have gone through the arguments advanced by the learned counsel for the petitioner-department and have also perused the impugned orders passed by the lower Appellate Authorities. I am of the opinion that the Tax Board as well as the DC(A) were justified in passing the orders whereby the order passed by the A.O. was quashed and set-aside as the order was not passed within time limit prescribed of two years under the said Act of 1988. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions under the Act of 1954 then two things are to be seen and considered and that is as to whether the respondent falls within the definition of a Dealer/Casual Trader or otherwise. It has been observed by the A.O. himself, that the assessee is an individual and not doing any business therefore, according to me the respondent is a casual trader and falls under the definition of Section 2 (ccc) of the RST Act of 1954, which reads as under:- Section 2(ccc)Casual trader means a person who has, whether as principal, agent or in any capacity, occasional transactions 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 wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4)(a) If a causal trader fails to pay tax as directed, the assessing authority or officer in charge, referred to in sub-section (3), shall require him to furnish adequate security to his satisfaction to ensure the payment of tax. (b) If the causal trader fails to furnish such security, the amount of tax shall immediately become recoverable as arrears of land revenue. (5) The provisions regarding registration, returns and assessment contained in other sections of this Act shall not apply to a casual trader. (6) The assessing authority may in writing authorize any official subordinate to it to perform any or all of its functions under this section. 10B, Time limit for assessment-(1) No assessment shall be made- (i) in case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I consider it just and proper to observe that the revision petition in the cases like this, which has hardly any tax effect( ₹ 16,217/-) should undergo a more careful scrutiny in the department to avoid infructuous expenditure of public exchequer and avoidable harassment to the assessee, needlessly, being asked to defend at his cost in case, notice is required to be sent. In this case, there is concurrent finding given by the two appellate forums-below and after analyzing provisions of the Act, when such is the position, there is no need for the revenue department to approach this Court. It is quite possible that the expenditure incurred by the revenue department may have been more as it has pursued the matter before the Tax Board as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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