DHULCHAND DEWANCHAND Vs. ADDITIONAL COMMISSIONER SALES TAX RAJASTHAN

JUDGEMENT

(1.) THE petitioner in this application prays for a writ of certiorari or any other appropriate writ or direction, quashing the order of the Deputy Commissioner, Sales Tax, dated 22nd January, 1959.

(2.) THE petitioner is a cloth dealer carrying on business in Rota. THE Sales Tax Officer of Kota completed assessment of the petitioner for the assessment year 1955 - 56 on 7th April, 1956 and allowed him a rebate of Rs. 562/2/ under sec. 10 (5) of the Rajasthan Sales Tax Act, 1954 (Act XXIX of 1954 ). Against assessment in question the petitioner preferred an appeal to the Deputy Commissioner of Sales Tax, Kota Division. This officer under order dated 31. 7. 1956 accepted the appeal and allowed the petitioner a rebate of 20% the minimum permissible under the law as it then stood. THE total rebate thus allowed came to a sum of Rs. 1,156/ -. This order of the Deputy Commissioner became final. Sub-sequently proceedings for assessment during the assessment year 1956-57 were taken out by the Sales Tax authorities. THE Sales Tax Officer by his order dated 31st August, 1957 completed the assessment for the year but at the same time re-opened the assessment for the earlier year 1955-56 in so far as the rebate granted to the petitioner was concerned. THE Sales Tax Officer held that for the said period the petitioner was entitled to a rebate of Rs. 391/- only under sec. 10 (5) of ;the Sales Tax Act. Against this portion of the order of the Sales Tax Officer, reopening the assessment proceedings for the earlier year and deciding about the rebate payable to the petitioner, the latter moved the Sales Tax Commissioner. THE Additional Commissioner, Sales Tax, who heard the application by his order now impugned before us thought that it was not clear from the order of the Sales Tax Officer whether the rebate of Rs. 391/- allowed to the petitioner was in addition to the rebate already granted by the Deputy Commissioner of Sales Tax. He accordingly directed that the order of the Deputy Commissioner, Salts Tax passed on the previous occasion should be set aside and the case be remanded to the Sales Tax Officer for determining the rebate afresh according to law.