COMMERCIAL TAXES OFFICER CIRCLE B JAIPUR Vs. TRADE LINK

JUDGEMENT

(1.) THIS is a revision under section 15 of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act") as amended by the Rajasthan Sales Tax (Amendment) Act, 1984. It relates to the assessment years 1964-65 and 1965-66. By order dated 21st February, 1966 the assessing authority, namely, Commercial Taxes Officer, Circle B, Jaipur, assessed the tax liability of the non-applicant M/s. Trade Link (hereinafter referred to as "the assessee") for the year 1964-65 and by order dated 9th March, 1966 the tax liability of the assessee for the year 1965-66 was assessed. Instead of filing appeals against the said orders of assessment, the assessee filed revision petitions before the Board of Revenue under section 14 of the Rajasthan Sales Tax Act. The said revision petitions of the assessee were dismissed as not maintainable by the learned single Member of the Board of Revenue by order dated 22nd October, 1970. While dismissing the said revision petitions the learned Member of the Board of Revenue directed that the stay order passed by the Board of Revenue in the revisions would continue till the decisions of the appeals of the assessee and further that the time taken in prosecuting the revision petitions would not be taken into consideration while computing the period of limitation for filing the appeals. Special appeals filed against the said order of the learned Member of the Board of Revenue were dismissed by the Division Bench of the Board of Revenue by order dated 30th November, 1972. Thereafter an application was moved under section 15 for reference to this Court of the questions of law arising out of the order of the Board of Revenue. The said application was also dismissed by the Division Bench of the Board of Revenue by order dated 18th May, 1973. The applicant thereafter, moved this Court, and this Court, by order dated December 19, 1974, directed the Board of Revenue to refer to this Court the following questions : " (i) Whether, in the facts and circumstances of the case, it was permissible for the Board of Revenue to order that the time spent in pursuing the revision application would not be counted in calculating the period of limitation for the filing of an appeal ? (ii) Whether, in the facts and circumstances of the case, it was permissible for the Board of Revenue to order that the stay order shall continue to remain in force until the disposal of the appeal ?"

(2.) IN view of the aforesaid directions given by this Court the Board of Revenue referred the questions mentioned above to this Court. During the pendency of the reference the Act was amended by the Rajasthan Sales Tax (Amendment) Act, 1984 and as a result of the said amendment the reference is now being disposed of as a revision under section 15 of the Act.

(3.) THE revision is, therefore, allowed and the directions given in the order dated 22nd October, 1970 passed by the single Member of the Board of Revenue, which have been affirmed by the Division Bench of the Board of Revenue in its order dated 30th November, 1972 directing that the time spent in pursuing the revision applications should not be counted in calculating the period of limitation for filing the appeals and that the stay order passed in the revision applications shall continue to remain in force until the disposal of the appeals, are set aside. THEre will be no order as to costs. Petition allowed. .