MUKESH KUMAR Vs. ASSISTANT COMMERCIAL TAXES OFFICER

JUDGEMENT

(1.) MR . R.B. Mathur, learned counsel has put in appearance on behalf of the respondent. Service is complete.

(2.) THIS writ petition has been filed by the petitioner aggrieved by non -release of his truck and the goods loaded therein.

(3.) THE petitioner contends that he is a driver of truck bearing No. HR 38L -3388 belonging to M/s. Maa Kela Goods Carrier, New Delhi. Assistant Commercial Taxes Officer, Anti Evasion, Ward -III, Circle -I, Jaipur checked the aforesaid truck on 23.08.2014 near Kaman Marg Railway Crossing, Deeg, Bharatpur. The truck was carrying grocery goods from Delhi to Gujarat. Assistant Commercial Taxes Officer, Anti Evasion, Ward -III, Circle -I, Jaipur detained goods along with the truck. According to the said Officer, TIN numbers of the parties were not found in existence and goods were not according to documents. Hence, he transferred the matter to Assistant Commercial Taxes Officer, Anti Evasion, Ward -I, Circle -I, Jaipur(for short 'Assessing Authority'). Assessing Authority issued notice to the petitioner on 02.09.2014 proposing levy of tax and penalty. The petitioner submitted reply to said notice on 16.09.2014 stating therein all defence regarding transaction and that the goods were to be transported from Delhi to Gujarat and the same were not to be unloaded in the State of Rajasthan. Assessing Authority rejected the submission of the petitioner and passed order dated 19.09.2014. Aggrieved thereby, the petitioner preferred appeal before the Appellate Authority, who vide order dated 16.10.2014 stayed part of the demand on the condition of furnishing security to the satisfaction of Assessing Authority. Aggrieved thereby, the petitioner preferred appeal before the Rajasthan Tax Board, Ajmer (hereinafter referred to as 'Tax Board'). The petitioner relied before the Tax Board upon the decision in the case of State of Rajasthan and Another v. M/s. Sodhi Transport Co. and Anr.,, (2001) 10 Sales Tax Today 219 and prayed that the remaining amount of demand be also stayed on furnishing adequate security to the satisfaction of the Assessing Authority. The Tax Board vide order dated 30.10.2014 stayed the remaining demand till the decision of appeal pending before appellate authority or three months, which ever is earlier, requiring the petitioner to submit security to the satisfaction of the Assessing Authority within 15 days from the date of receipt of the order. The Tax Board also directed the appellate authority to decide the appeal within three months from the date of receipt of the order.