COMMERCIAL TAXES OFFICER SPECIAL CIRCLE JAIPUR Vs. CHHAGANMAL BASTIMAL

JUDGEMENT

(1.) BY order dated 22nd December, 1967 this Court directed the Board of Revenue Rajasthan to draw up a statement of the case and refer the following question of law arising out of its order dated 19th March, 1964 - ''whether the Board of Revenue was competent to entertain the assessee's revision from the order of the Sales Tax Officer, Ajmer even though the assessee could have appealed from that order under sec. 13 of the Rajasthan Sales Tax Act and no appeal had been filed by it?"

(2.) THE statement of case shows that the Assistant Commercial and Sales Tax Officer, Ajmer imposed a penalty of Rs. 500/- on the assessee under sec. 16 (1) (b) of the Rajasthan Sales Tax Act, 1954 ( Act No. XXIV of 1954 ) ( hereinafter called the Act) as it stood before 2nd May, 1969, as the assessee had failed to pay within the time allowed to it the amount of tax assessed on it. THE assessee did not file any appeal from the order imposing penalty and filed a revision application before the Board of Revenue under sec. 14 (2) of the Act. An objection was taken on behalf of the State that in view of the second proviso to sec. 14 (2) of the Act, the revision application could not be entertained. THE Board of Revenue took the view that revision was competent as the Assistant Commercial and Sales Tax Officer, Ajmer, had no jurisdiction to impose any penalty on the assessee. It was also observed by the Board of Revenue that the Board being the highest court having jurisdiction in the matter could exercise its revisional power in any fit case and the case before the Board of Revenue was such a case.