ANANDMAL JETHMAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a revision against the order of the Dy. Commissioner, Sales Tax (Appeals) Jodhpur dated the 7th September, 1963.

(2.) THE brief facts of the case are that the Sales Tax Officer, Jodhpur City, while assessing the sales tax of the petitioner for the period 1. 11. 59 to 20. 10. 60 imposed a penalty of Rs. 300/- under rule 21 of the Central Sales Tax (Rajasthan) Rules read with sec. 9 (3) of the Central Sales Tax Act for delay in payment of tax. THE petitioner went in appeal before the Deputy Commissioner, Sales Tax (Appeals), Jodhpur who dismissed the appeal observing that the penalty has been rightly imposed due to contravention of sub-secs. (b) and (c) of sec. 16 of the Rajasthan Sales Tax Act. Having felt aggrieved by this decision of the Deputy Commissioner, Sales Tax (Appeals), Jodhpur dated 7. 9. 63, the petitioner has come up in revision before the Board of Revenue.