HAMIRMAL SUKHRAJ Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE following question has been referred to us "whether notice of appearance as in this case could be challenged by way of direct revision to this Board under Section 14 of the Rajasthan Sales Tax Act". THE facts of the case are that the Commercial Taxes Officer, Ajmer District, while assessing Messrs Hamir Mal Sukh Raj of Beawar for the period 1-11-59 to 19-10-60 found that the assessee purchased old ornaments of gold and silver and sold in lieu thereof new ornaments. THEy, however, paid tax in respect of the sale only on the difference between the purchase price of the old ornaments and the sale price of the new ornaments, and not on the full price of the new ornaments sold. In this manner, during the said period, they had not paid tax on Rs. 28,830 He felt that the same thing may have occurred in earlier years. He, therefore, wrote a letter to Shri Dalpat Singh A. C. T. O. Beawar by his demi official letter No. nil dated 28-1-65 asking him to examine the books of accounts of the dealer right from the date of his registration as a dealer, and make a report to him. A reminder was also issued by official letter No. 592 dated 6 3 65 addressed to the A. C. T. O. Ward 'f', Beawar. A summon in form S. T. 12 (Rule 55) was thereupon issued to the assessee by the A. C. T. O. , Ward F, Beawar, on 20 3-65 calling upon him to produce the books of accounts etc. on 27-3-65 with the following words.

(2.) Varnacular Text