LADHURAM BHANWARLAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE two applications have been made under sec. 17 of the. Rajasthan Sales Tax Act, 1954 for the rectification of the orders passed by me on 4. 9. 1963 in exercise of the revisionary powers of the Board of Revenue.

(2.) THE applicant in both these cases had been separately assessed for different periods on the basis of best judgment assessments and subjected to penalties under sec. 16 (1) (e) of the aforesaid Act. In appeal the Deputy Commissioner upheld the assessments, but reduced the penalties. I remanded these cases on the ground that the best judgment assessments had not been mads properly but rejected the contention that no penalty could be imposed under sec. 16 (11 (e) for the relevant periods on the plea taken that the rules for the violation of which these penalties had been imposed, had no legal validity at the relevant time. However, since the amounts of penalties were relatable to the assessments, I ordered that the penalties should also be modified in the light of the revised assessments to be made after remand.