COMMERCIAL TAXES OFFICER ALWAR Vs. DURGADAS KAMRA

JUDGEMENT

(1.) IN the 5 - revisions numbers 90, 92, 94, 96 and 152 of 1973 under the Rajasthan Sales Tax Act, the learned Member of the Board (Shri P. D. Kudal) has constituted on 4-1-1974 the following question of law for determination by a Larger Bench of the Board of Revenue: - "whether the assessing authority is competent to file a revision petition before the Board of Revenue, under Section 14 (1) of the Rajasthan Sales Tax Act against its own orders and whether the assessing authority can be a party aggrieved against its own orders "

(2.) BRIEFLY, the facts are that the 5 - pending revisions under Section 14 (1) of the Rajasthan Sales Tax Act, 1954 are against orders dated 28-1-1971 and 18-3-72 of the Assistant Commercial Taxes Officer, Ward - A, Alwar who was the assessing authority. The non-applicant - assessee was assessed to sales tax for the various years from 1960 61 to 1962-63 by the assessing authority. The assessee filed appeals before the Deputy Commissioner, (Appeals), Jaipur which were allowed and a substantial refund of tax was permitted. The Assistant Commercial Taxes Officer, finally ordered on 18-3-1971 for refund of tax to the assessee of the amount permitted by the appellate authority. The assessing authority has filed revisions against this order before the Board of Revenue.

(3.) IT has been strongly contended that the assessing authority is not a party at the stage of initial assessment of tax. He only becomes a party at the stage of appeal under section 13 of the R. S. T Act and if he is aggrieved by any appellate order then only he can move the Board in Revision under section 14 (1) of the R. S. T. Act. The learned counsels have placed reliance on the case of "state of Rajasthan vs. Nathilal & sons" (1972 RRD 238), State of M. P. (now Maharashtra) vs. Haji Hasan ada" (1966 (XVII) STC 343); 1970 (76) I. T. R. 582; 1972 T. R. 301 and 1962 (1) SCR 239.