JASRAJ Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a revision application filed under sec. 84 and sec. 9 of the Rajasthan Land Revenue Act read with secs. 115 and 151 of C. P. C. against the order of the Assistant Commercial Taxes Officer Udaipur dated 30-1-70.

(2.) FACTS of the case, in brief, are that the revisionist is alleged to have purchased Bus No- RJY 1558 from Shri Amrik Singh long before December 1968 by oral sale and took possession after paying the price On 17-1-70 the applicant placed his said vehicle under repairs with Shri Kirpal Singh. On 19-1-1970 an Inspector of Sales Tax Department, along with Shri Amrik Singh seized the vehicle under some order of the Assistant Commercial Taxes Officer and took it away without giving any receipt for the same. Contention of the applicant is that no dues of the Sales Tax Department are outstanding against him nor any demand notice was ever served upon him hence, it was prayed that the vehicle be restored to him. The applicant has produced copy of the order of Assistant Commercial Taxes Officer passed by him on an application dated 30-1-70 presented before him praying for issue of receipt or copy of seizure memo in respect of the vehicle seized under his orders. On this application the Assistant Commercial Taxes Officer passed an order to the following effect again at which this revision application has been filed: "applicant is not the owner of the vehicle therefore he has no concern with this vehicle. This be filed because as per report of the Commercial Taxes Officer 'a' the receipt for the vehicle has been given to the owner of the vehicle Amrik Singh. '