MS SAHAYAK BHANDAR NIYANTRAK, NORTHERN RAILWAY WORKSHOP, LALGARH, BIKANER Vs. COMMERCIAL TAXES OFFICER, ANTI-EVASION, BIKANER

JUDGEMENT

(1.) These two revisions are directed against the order passed by the Rajasthan Sales Tax Tribunal, Ajmer (Annex. 3), whereby the learned Tribunal in the facts and circumstances was feeling helpless to reach a decision because of the non-cooperation of the officers of the Northern Railway. After discussing the history of the entire case and the conduct of the parties, the learned Tribunal deemed it proper fo remand the case to assessing authority with certain directions and further ordered that the case be re-opened and the assessment be made afresh and thereafter orders be passed according to law. There is hardly any ground to interfere in the present revision since the matter has been ordered to be decided afresh. The learned counsel appearing for the petitioner has not been able to persuade this Court to take any other view.

(2.) The revision petition is consequently dismissed.

(3.) Some starling and revealing facts have come to my notice on perusal of the judgment passed by the learned Tribunal and I cannot refrain myself from making certain observations and further directions in the matter, which in my opinion are needed. The petitioner was assessed under section 10 of the Rajasthan Sales Tax Act, 1954, hereinafter referred to as the Act, for the years 1985-86 and 1986-87. Later it was found that the petitioner had not disclosed the turn-over in respect of the materials of the Northern Railway sold by auction. It was further found that sales tax was collected but not deposited. Proceedings for re-assessment were started under section 12 of the Act. The petitioner was unable to furnish the desired information and it was made out by him that the material belonged to different branches of the Railway and there were separate registration certificates. A prayer was made that the authorities be associated. Assessments were made. Appeals were filed and the matter also came to this Court in writ petitions decided on 9th February, 1903, whereafter special appeal was filed and rejected. The appellate authority thereafter decided the matter and the liability of tax and interest was maintained. Penalty was, however, reduced. The matter was taken to the Tribunal in appeal. Stay having been rejected, writ petitions were again filed and dismissed on 28th October, 1993. Before the Tribunal the parties placed number of documents and looking into the points involved, the learned Tribunal allowed these documents to be placed on record. Some other record which was needed could not be made available since the same was with the authorities and officers of the Northern Railway and a request was made repeatedly for summoning the record. After considering the rival contentions of the parties and on perusal of the material available on record, the learned Tribunal made certain observations in paragraph (7) of the judgment. The relevant portion is reproduced hereunder :