ASSISTANT COMMERCIAL TAXES OFFICER AJMER CIRCLE AJMER Vs. RAMBILAS BHOJNALAYA

JUDGEMENT

(1.) THE assessee Heeralal carries on the business of serving meals at his Bhojnalaya at Ajmer. THE Assistant Sales Tax Officer, Ajmer, by his order dated 16th August, 1955, imposed a penalty of Rs. 11 on the assessee under section 16 (1) (a) of the Rajasthan Sales Tax Act, 1954 (hereinafter called the Act), as in his view the assessee failed to get himself registered as required by sub-section (1) of section 6 of the Act. THE Sales Tax Officer also registered the assessee for the year 1963-64. THE assessee did not file any appeal against the aforesaid order, but filed a revision application before the Board of Revenue for Rajasthan, Ajmer. It was decided by a single Member of the Board. It was held that as the assessee was aggrieved against the order directing his compulsory registration, he could file a revision application and that the order of imposition of penalty should be treated as only consequential to his non-registration. THEn the merits of the case were gone into and the learned Member came to the conclusion that the Assistant Sales Tax Officer had not properly determined the nature of the goods which the assessee served in his Bhojnalaya. THE revision application was accepted and the order of the Assistant Sales Tax Officer was set aside. It was also observed by the learned Member that in case the assessee was found selling chapatis, they should be treated as exempted goods under the Act as they were covered in the category of exempted goods, being another form of parantha and puris.

(2.) ON the application of the Assistant Commercial Taxes Officer, this court directed that the Board of Revenue should make a reference under section 15 (2) of the Act and refer the following two questions to this court :- " (1) Whether in view of the provisions of section 14 of the Rajasthan Sales Tax Act, 1954, the Board of Revenue was wrong in entertaining the revision petition of Heeralal as he could have appealed under section 13 of the aforesaid Act and he had failed to do so ? (2) Whether chapatis fall in the category of exempted goods as they fall within item No. 14 of column 2 of the Schedule. "