CHOUDHARY CONSTRUCTION COMPANY PALI MARWAR Vs. DEPUTY COMMISSIONER APPEALS COMMERCIAL TAXES DEPARTMENT

JUDGEMENT

(1.) IN the instant writ petition under Article 226 of the Constitution of INdia, the petitioner M/s. Choudhary Construction Company seeks direction to quash the order dated 16. 05. 2001 (Annexure-7) passed by the first respondent Deputy Commissioner (Appeals), Commercial Taxes Department, Jodhpur, whereby he rejected the petitioner's application for the recovery of the demand of Rs. 83,565/- pending appeal before him.

(2.) THE petitioner is as a construction company undertaking civil construction work. It was assessed at the hands of the second respondent Commercial Taxes Officer, Pali-Marwar for the assessment year 1998-99. He was served with a demand notice dated 2. 03. 2001 for a sum of Rs. 1,73,565/ -. Accordingly, a sum of Rs. 90,000/- was deposited by the petitioner Company through an Account payee Cheque. Thus, the balance outstanding disputed demand is only Rs. 83,565/ -. THE petitioner preferred an appeal under Section 84 (7) of the Rajasthan Sales Tax Act, 1994 before the first respondent. Along with the appeal, he also submitted an application for stay of the recovery under Section 42 (4) of the Rajasthan Sales Tax Act, 1994. THE application has been rejected by a cryptic order dated 16. 5. 2001, which reads as follows :- ***

(3.) THAT appellate or revisional authorities dealing with the tax matters are expected to keep in mind the guide-lines given by the Apex Court in the matter and grant an interim relief dealing with the public revenue.