CHACHAN BROTHERS COTTON GINNING PRESSING RICE & OIL MILLS; SAT SAHIB ENTERPRISES; BALAJI INDUSTRIES; SAT SAHIB COTTON TRADERS; SAT SAHIB COTTON PROCESSING FACTORY; GURUNANAK INDUSTRIES; SUBH LAXMI OIL INDUSTRIES; CHANDRABHAN JUGAL KISHORE; NAVDURGA INDUST Vs. STATE OF RAJATHAN & ORS

JUDGEMENT

(1.) To consolidate and amend the law relating to levy of tax on sale or purchase of goods and to introduce value added system of taxation in the State of Rajasthan, the State legislature enacted "The Rajasthan Value Added Tax Act, 2003" (hereinafter referred to as 'the Act of 2003').

(2.) The Act provides a complete scheme for assessment of the value added tax and further adjudication of the disputes in relation to the assessment made. Chapter IX of the Act of 2003 provides remedy of appeals and revisions to the assessees against the orders passed by the Assistant Commissioner, Commercial Taxes Officer, Assistant Commercial Taxes Officer, Junior Commercial Taxes Officer or in-charge of the Check Post Barriers, except against the orders referred in Section 86. As per Section 82 of the Act of 2003 the remedy of an appeal is provided against the orders of the Assessing Authority or of such authority against whose order appeal has been preferred. An order passed under Section 82 of the Act of 2003 is further appealable before the Tax Board as per Section 83 and the order passed by the Tax Board is revisable by the High Court as per Section 84 of the Act of 2003.

(3.) In the instant matters the petitioners want to invoke writ jurisdiction of this Court against the orders passed by the Appellate Authority under Section 82 or the order passed by the Tax Board under Section 83 without availing the remedy given under Chapter IX of the Act lof 2003.