ASSISTANT COMMERCIAL TAXES OFFICER Vs. EAGLE RUBBER INDUSTRIES

JUDGEMENT

(1.) This revision petition under Section 86 of the Rajasthan Sales Tax Act, 1994 ('the Act') has been filed against the order dated 09.08.2004 passed by the Rajasthan Tax Board, Ajmer ('Tax Board'), whereby, the appeal filed by the respondent has been partly allowed by the Tax Board regarding assessment years 1989-90 and 1990-91 and the same has been dismissed qua assessment year 1991-92.

(2.) The brief facts of the case are that the reassessment proceedings for the assessment years 1988-89 to 1991-92 was initiated against the respondent assessee by the Assessing Officer ('AO') in exercise of the powers conferred under Section 12 of the Rajasthan Sales Tax Act 1954, Section 30 of the Rajasthan Sales Tax Act, 1994 read with Section 9 of the Central Sales Tax Act, on 11.03.1996, which was served on the respondent assessee on 29.11.1997; in response to the notice, a reply was submitted by the assessee by post seeking postponment of the hearing; the AO declined the prayer and framed the assessment for assessment years 1988-89 to 1991- 92 vide assessment order dated 05.12.1997 and created a demand of Rs.7,05,872/-.

(3.) Aggrieved by the assessment order, the respondent assessee preferred an appeal before the Dy. Commissioner (Appeals) questioning the assessment as time barred. The appellate authority came to the conclusion that the assessing authority erred in law in passing a composite reassessment order for different assessment years 1988-89 and 1991-92 and, accordingly, remanded back the matter to the assessing authority with a direction to pass separate assessment order for the years 1988-89 to 1991-92.