MADHO BEHARI MOHAN BEHARI Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a reference from the Division Bench case No. 18/60/revision (S. T.) M/s Madho Behari Mohan Behari, Jaipur vs. the State of Rajas than, made by the two learned Members of the Board Sarvshri Khem Chand and Shri Z. S. Jhala.

(2.) DURING the course of hearing of the aforesaid revision, a question of law was raised by the learned counsel for the petitioner before the above Division Bench that the order of appointment of the Sales Tax Officer whose assessment order dated 28. 1. 57 was being questioned in revision was not valid. In other words he was not validly appointed for the reason that the Rajasthan Sales Tax Act, 1954 came into force on 1st April, 1955 and the rules were published in the gazette on 28th March, 1955 and the Sales Tax Officer was appointed by the Government Notification of the Revenue Department No. F. 50 (8; 55/sr dated the 28th March, 1955 published in the Rajasthan Gazette on 29th March, 1955. These appointments were made in pursuance of clause (g) of rule 2 of the Rajasthan Sales Tax Rules, 1955. Since the appointment of the Sales Tax Officer was prior to the enforcement of the Act and the rules thereunder it was not a valid appointment.