TOLARAM Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a revision against the order of the Dy. Commissioner Sales Tax (Appeals), Kota dated 26. 4. 60 originally preferred to the Commissioner of Sales Tax, Rajasthan under sec. 14 (2) Rajasthan Sales Tax Act, 1954, but transferred to the Board as a result of the enforce-of the Rajasthan Sales Tax (Third Amendment) Act 1959.

(2.) WE have heard the learned counsel for the parties and examined the record. Sec. 13 (1) of the Act providing for appeals against the order of assessment etc. had originally a proviso that "no appeal shall be entertained under this section unless it is accompanied by a satisfactory proof of the payment of the tax in respect of which the appeal had been preferred. Another proviso has been added therein vide Sec. 8 of the Rajasthan Act No. 15 of 1959 that "the appellate authority may, if it deems fit, for reasons to be recorded in writing, entertain an appeal without payment of the amount of such tax or on proof of payment of such smaller amount, as it may direct". The learned Dy. Commissioner (Appeals) has dismissed the appeal with observation "shri Nathu Lal Jain counsel for the appellant (non applicant before us) was heard. He has not submitted the receipt of Rs. 1191/59 np- plus Rs. 50/- uptil today. The appeal is therefore rejected".