STATE OF RAJASTHAN Vs. NATHMAL TARACHAND

JUDGEMENT

(1.) THIS is an application for leave to appeal to the Supreme Court under Article 133 (i) (c) of the Constitution from a judgment of this Court in reference from the Sales Tax Commissioner under sec. 15 of the Rajasthan Sales Tax Act of 1954.

(2.) IT is alleged by the State that the consequences of the statement of law made by this Court are far-reaching and having regard to the importance of the issue, leave to appeal may be granted. Mr. Sumer Chand appearing on behalf of the opposite party has raised a preliminary objection that the judgment of this Court cannot be considered to be final inasmuch as the jurisdiction exercised by this Court is only consultative or advisory and the judgments therefore, by itself cannot affect the rights and liabilities of the parties in the case who shall be governed by the judgment of the Sales Tax Commissioner when granted in accordance with the law laid down by this Court. Mr. Sumer Chand has referred to the decision of the Supreme Court in Prem Chand Satramdas vs. The State of Bihar (l) and Commissioner of Income-tax, Bombay North, Kutch & Saurashtra vs. Patel and Co. , Jamnager (2 ). Mr. Kan Singh for the State has tried to distinguish these cases on the basis of the language of sec. 15 sub-sec. (5) of the Sales Tax Act and he has urged that the judgment in cases of reference under sec. 15 of the Sales Tax Act should be deemed to be final for purposes of grant of leave to the Supreme Court.