COMMERCIAL TAXES OFFICER SPECIAL CIRCLE ALWAR Vs. MODERN SUITINGS LTD

JUDGEMENT

(1.) IN this revision filed by the Commercial Taxes Officer, Special Circle, Alwar, a preliminary objection has been raised by the respondent that this revision is time-barred. The Rajasthan Sales Tax Tribunal, Ajmer, decided the appeal by order dated January 5, 1987. According to the petitioner the copy of the order of the Tribunal dated January 5, 1987, was received in the office of the Commissioner, Commercial Taxes Department, Jaipur on February 25, 1987, and the Commissioner thereafter, directed the petitioner to file the present revision in this Court. The revision has been filed on August 18, 1987. Section 14-B (2) and section 15 (2) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"), relevant for the purpose of deciding the present controversy are reproduced as under : " 14-B. (1 ). . . . . . . . . . . . . . . . . . (2) The Tribunal shall send a copy of the order passed under this section to the dealer and to the Commissioner. 15. (1 ). . . . . . . . . . . . . . . . . . (2) The Commissioner may, if he objects to any order made by the Tribunal under section 14-B, direct any Commercial Taxes Officer or Assistant Commercial Taxes Officer to apply to the High Court for revision of such order on the ground that the case involves a question of law. An application under this sub-section shall be filed within 180 days of the date on which the order sought to be revised is communicated in writing to the Commissioner. "

(2.) ACCORDING to the petitioner the copy of the order dated January 5, 1987, was received in the office of the Commissioner on February 25, 1987, and thus the revision filed on August 18, 1987, is well within 180 days as provided under section 15 (2) of the Act.

(3.) I also find support in my above view in a recent order dated February 5, 1988, passed by Milap Chand, J. sitting at Jodhpur in Assistant Commercial Taxes Officer v. Madhav Medical Agency, S. B. Sales Tax Revision No. 169 of 1987. In the result, this revision is held within limitation and preliminary objection raised by the assessee is dismissed. .