RADIO FRIG INDIA PVT LTD Vs. STATE

JUDGEMENT

(1.) G. C. Kasliwal, Advocate General and Daluram Sharma, Government Advocate for Non-petitioner This is a revision against the order of the Sales Tax Officer, 'b' Circle, Jaipur dated the 2nd April, 1964.

(2.) THE brief facts of the case are that the Sale Tax Officer, 'b' Circle, Jaipur issued a notice to the petitioner under sec. 7-A of the Rajasthan Sales Tax Act for provisional assessments the returns were not filed by the petitioner. THE petitioner raised a preliminary objection before the Sales Tax Officer that the Sales Tax Officer 'b' Circle, Jaipur is not competent to issue such notices as according to sec. 26 (2) (f) of Rajasthan Sales Tax Act, 1954 no rules have been framed by the Government for the purposes of appointment, powers and duties for the enforcement of the said Act and that no notification has been issued by the competent authority either under sec. 2 (b) of the Act or under rule 3 of the Rajasthan Sales Tax Rules creating (B) Circle and conferring jurisdiction for the enforcement of the provisions of the said Act. THEse preliminary objections were over-ruled by the Sales Tax Officer, 'b' Circle, Jaipur vide his impugned order dated 2. 4. 64.