ASSISTANT COMMERCIAL TAXES OFFICER Vs. VAJARAM

JUDGEMENT

(1.) THIS application for revision filed under Section 7 of the Rajasthan Taxation Tribunal Act, 1995 read with Section 86 of the Rajasthan Sales Tax Act, 1994 in a matter under the Rajasthan Sales Tax Act, 1954 (old Act) and is directed against the order dated May 15, 1995 of the Rajasthan Sales Tax Tribunal (as the Rajasthan Tax Board, hereinafter referred to as "the Board", was then known) in Appeal No. 625/93/ST/Sirohi rejecting the appeal of the present petitioner and upholding the order dated October 14, 1992 in Appeal No. 47/RST/Sirohi/91 -92 of the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur, upholding the appeal of the present respondent -driver and setting aside the order dated October 6, 1991 imposing the penalty of Rs. 12,960 under Section 22A(7) of the old Act on the dealer.

(2.) THIS application for revision came to be heard by a two -Member Bench of this Tribunal comprising the honourable Chairman and the honourable Judicial Member. These two learned Members were unable to agree and recorded their separate dissenting judgments dated November 28, 1996 authenticated copies of which are appended to this judgment. As a consequence of this disagreement the matter has been referred to this three -Member Bench in terms of the provisions of Section 9 of the Rajasthan Taxation Tribunal Act, 1995.

(3.) WE have heard the learned counsel for the parties and have perused the record including the original record of the case.