STATE Vs. EMPIRE STORES JAIPUR

JUDGEMENT

(1.) THIS is a revision against the order of the Deputy Commissioner, Excise & Taxation, Jaipur dated 3-5-1963.

(2.) THE brief facts of the case are that the Sales Tax Officer, Jaipur has assessed tax on the non-petitioner on the turnover of bread for the period from 9-3-1961 to 31-3-61, in pursuance to Finance Bill introduced in the Rajasthan Legislative Assembly on 9-3-61. THE non-petitioner went in appeal before the Deputy Commissioner, Excise and Taxation, Jaipur who accepted the appeal and set aside the order of the reassessment passed by the assessing authority on the ground that no tax could be imposed on the basis of introduction of a bill in the Legislative Assembly unless the bill gets the shape of an Act.