STATE OF RAJASTHAN Vs. RADHAKISHAN MAMMAL JODHPUR

JUDGEMENT

(1.) THIS is a revision application by the Assessing authority against the order of the Deputy Commissioner, Commercial Taxes (Appeals), Udaipur, dated 28-5-65 in respect of assessment for the period 20-7-58 to 20-7-59 under sec. 12 of the Rajas-than Sales Tax Act in the case of M/s. Radha Kishen Manmal of Jodhpur.

(2.) THE Assessment order was set aside by the Deputy Commissioner on two grounds: (i) the assessment was carried out on the basis of a notice served after the 4 years' limitation applicable under Sec. 12 as it then stood; and (ii) the penalty was hit by the Rajasthan High Court judgment in the case Tulsi Ram Pannalal vs. State.