RAMESHWAR PRASAD RAM PRASAD TRADING COMPANY Vs. ASSISTANT COMMERCIAL TAXES OFFICER, FLYING SQUAD, KOTA DIVISION

JUDGEMENT

(1.) Instant sales tax revision petition is directed against order of the Tax Board dated January 17, 2002 and relates to penalty which was imposed upon the assessee under Sec. 78(5) of the Act. It may be observed that a Larger Bench was constituted by the honourable the Chief Justice to resolve and decide the following questions framed after noticing a conflict of opinions in the Division Bench judgments of this court in Parashwanath Granite India Ltd. v/s. State of Rajasthan (D.B. Civil Writ Petition No. 4250 of 1998) : [2006] 144 STC 271 (Raj) : : [2005] (1) RLR 291, decided on June 2, 2004, and in Maharana Talkies v/s. State of Rajasthan (D.B. Civil Special Appeal No. 858 of 1994), reported in, [2004] 19 Sales Tax Today 239, decided on November 29, 2004, as well as Lalji Mulji Transport Company v/s. State of Rajasthan : [2002] 127 STC 365 (Raj): : [2002] 3 RLR 255, as follows:

(2.) The Larger Bench of this court vide order dated February 26, 2015 passed in Sales Tax Revision Petition No. 92 of 1999 (Assistant Commercial Taxes Officer v/s. Indian Oil Corporation Ltd. : [2015] 82 VST 200 (Raj)[FB]) and other connected revision petitions has answered the questions as follows (pages 223 and 224 in 82 VST):

(3.) After answering the questions in S.B. Sales Tax Revision No. 92 of 1999 in Assistant Commercial Taxes Officer v/s. Indian Oil Corporation Ltd. : [2015] 82 VST 200 (Raj)[FB] and other connected sales tax revisions, were ordered to be sent back and listed before the Bench having jurisdiction to decide the matters, in accordance with the opinion given and the answers provided by the Larger Bench on such opinion and accordingly the instant revision petition is being decided.