HIRALAL MURLIDHAR Vs. STATE

JUDGEMENT

(1.) THE short point that arises for decision in this writ petition is whether the order passed by the Sales Tax Officer, Circle 'a', Jaipur City dated the 17th September, 1956, could be revised by the Additional Commissioner, Sales Tax, Rajasthan, Jaipur, by his order dated 21st July, 1960, in view of the proviso (2) to sec. 14 of the Rajasthan Sales Tax Act, 1954 (hereinafter called the Act ).

(2.) THE Sales Tax Officer, Circle 'a', Jaipur City, assessed the petitioner and ordered on the 17th September, 1956, after taking into account the amount of deposits that the assessee was entitled to have a refund of Rs. 1,752/12/ -. In this assessment the said officer had allowed deduction for sales of Rs. 70,000/- made by the assessee upto 6th Sept. , 1955. THEreafter an application was made by the said officer to the Additional Commissioner, Sales Tax, Rajasthan, Jaipur, for revising the assessment as the deduction referred to above should not have been made. On the 21st July, 1960, the learned Additional Commissioner quashed the order of assessment passed by the Sales Tax Officer on 17th September, 1956, and the latter was directed to pass the order afresh in the light of the Rajasthan Sales-tax Assessment, Recovery and Validating Act, 1958.