COMMERCIAL TAXES OFFICER Vs. ZORASTER AND CO

JUDGEMENT

(1.) "whether, on the facts and in the circumstances of the case, the amendment of section 12 of the Rajasthan Sales Tax Act, 1954, by Act No. 13 of 1964, whereby the words 'eight years' were substituted and deemed always to have been substituted for the words 'four years', authorizes the reopening of a case such as this under the section where the earlier limitation of four years had already expired before the date of the amendment ?"

(2.) BY virtue of the amendment of section 15 of the Rajasthan Sales Tax Act, now this reference/application is considered as revision/application and is disposed of accordingly. The brief facts of the case are that the assessing authority, Commercial Taxes Officer, Special Circle, Jaipur, issued the notice for reassessment under section 9 of the Central Sales Tax Act, 1956 read with section 12 of the Rajasthan Sales Tax Act for the assessment year 1957-58 on February 19, 1966 and created the demand in the reassessment proceedings rejecting the contention of the assessee that the period of limitation for completing the assessment was 4 years at the relevant time which has since expired and no further action can be taken. Against this order, the assessee preferred an appeal to the Deputy Commissioner (Appeals ). The Deputy Commissioner (Appeals) held that the proceedings initiated for reassessment under the Central Sales Tax Act are barred by limitation and quashed the reassessment order. Against this order, a revision was preferred to the Board of Revenue. The revision preferred by the assessing authority was rejected. The special appeal preferred was also rejected. An application was submitted to the Board of Revenue for Rajasthan at Ajmer for making reference to this Court and the Division Bench of the Board of Revenue has referred the above question of law for decision.