ASHAPURA OIL CENTRE Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS bunch of special appeals arise out of a common judgment of the learned Single Judge of this Court. Some of these special appeals have been filed by the assessees and remaining appeals have been filed by the Sales Tax Department. They involve common question of law and facts, therefore, they are being disposed of by this common judgment.

(2.) THE controversy raised before the learned Single Judge by the assessee appellants was that they have been saddled with liability under the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (for short 'the Act'). The liability has been fastened for additional entry tax, penalty and interest.

(3.) THE learned Single Judge in his judgment has held that the Act as it stands fastens the liability on the head of the petitioners for the incidence of entry tax. The learned Single Judge also held that the assessees are liable to pay penalty. However, the learned Single Judge came to the conclusion that the interest charged on the levy on the petitioners cannot be charged.