STATE OF RAJASTHAN Vs. KESHRILAL LALCHAND

JUDGEMENT

(1.) THIS special appeal u/s 14 (4a) of the Rajasthan Sales Tax Act, 1954 (hereinafter called the Act) is directed against the single Member's order of this Board dated 7-1-1971 passed in revision u/s 14 (2) of the Act.

(2.) THE circumstances leading to the instant special appeal are that the respondent had filed a memorandum of objection before the assessing authority challenging his jurisdiction over the respondent u/s 12 B of the Act. THE assessing authority rejected the respondent's application u/s 12 B on the ground that the said application had been filed after the expiry of 30 days from the date of receipt by the respondent of a notice issued under the Act by the assessing authority. This order of the assessing authority was challenged by the present respondent in revision, which we accepted on the ground that the assessing authority did not have the power to rejected the application u/s 12b as it was obligatory for him to refer any question or objection raised regarding his jurisdiction to the Commissioner and the assessing authority was further directed to refer the matter to the Commissioner for adjudication according to law. THE assessing authority feeling aggrieved by the order passed in revision has come before us in special appeal.