NATHU RAM AND CO. Vs. STATE AND ORS.

JUDGEMENT

(1.) As this petition under Art. 226 of the Constitution can be disposed of on a short point on which there is not much controversy before us, it is not necessary to state the other facts which do not bear on the point which has been canvassed before us by the learned Counsel for the petitioner.

(2.) It will be sufficient to say that a revision petition was filed by the respondent State, to the Board of Revenue, against the order of Deputy Commissioner Commercial Taxes (Appeals), Jaipur, dated March 20, 1965 by which the petitioner's appeal was allowed and the sales tax was levied at 4 per cent. That petition was heard by a learned single member of the Board of Revenue, and was decided by his judgment Ex. 4 dated Aug. 29, 1966. The learned member allowed the revision and directed reassement in accordance with his judgment. A special appeal was filed before the Board against the aforesaid judgment of the learned single member dated Aug. 29, 1966, but it is not in controversy before us that it has since been withdrawn. The point which has been canvassed before us by the learned Counsel for the petitioner is that under Sec. 14(3) of the Rajasthan Sales Tax Act, 1954 as it stood at the relevant time, it was not permissible for the learned single member to hear and dispose of the revision petition.

(3.) It is not in controversy that Sub-section (3) of Section 14 of the Sales Tax Act read as follows at the relevant period of time,-