LUNA TRADING Vs. ASSISTANT COMMISSIONER, CIRCLE A, JODHPUR

JUDGEMENT

(1.) The assessee has challenged the judgment dated 16.02.2005 passed by the Rajasthan Tax Board, Ajmer whereby the learned Board had accepted the appeal filed by the Revenue and had quashed and set aside the order passed by the learned Divisional Commissioner (Appeals) dated 06.12.2003.

(2.) The brief facts of the case are that the petitioner-firm had sent a signed and authenticated form ST-18 to M/s. Bhagwati Cain Crusher, Biharganj, Muzaffar Nagar for purchasing Jaggery (Gur). However, the said transaction was not mentioned in the accounts kept by the petitioner firm. Therefore, the Assessing Authority carried out a provisional assessment under Section 28 of the Rajasthan Sales Tax Act ('the Act', for short) and directed the petitioner to pay a sales tax of Rs. 6,600/-, Interest of Rs. 1,320/- and a penalty of Rs. 13,200/- vide its provisional assessment order dated 12.01.1999.

(3.) Since the petitioner was aggrieved by the said order, the petitioner challenged the same before the learned Commissioner (Appeals). During the pendency of the appeal, the final assessment order was passed under Section 29 of the Act. Vide order dated 06.12.2003, the learned Commissioner (Appeals) accepted the appeal ostensibly on the ground that since the final assessment order did not make any mention of the provisional assessment order, therefore, the provisional assessment order loses its significance. According to the learned commissioner (Appeals) it is the final order which would be operational.