ASSISTANT COMMERCIAL TAXES Vs. ANAND LAXMICHAND

JUDGEMENT

(1.) THIS Court by order dated 6th October, 1976, had given a direction to the Board of Revenue to state the case and refer the following question of law: Whether Section 12 of the Rajasthan Safes Tax Act enables the assessing authority to re -assess the dealer where the turnover has been assesseed at too low a rate ?

(2.) THE facts of the case are that ACTO (Assistant Commercial Taxes Officer) Ward -II. Circle -I, Jaipur issued notice Under Section 18 of the Rajasthan Sales Tax Act, 1954 (here in after referred to as the Act) to the assessee for the assessment year 1964 -65 on the ground that the assessee's turn -over of Rs. 34,406.08 relating to the imitation pearls was taxed at a lower rate of 1% while if ought to have been taxed at rate of 6%. The ACTO levied tax of Rs. 2,061.06 on the turn -over of mitation pearls at 6% and after allowing the adjustment of tax already paid at 1%, directed the assessee to pay the balance of Rs. 1,780.30.

(3.) THE assessee then filed a revision before the Board of Revenue Under Section 14(2) of the Act. The learned Single Member of the Board of Revenue held vide order dated 13th September, 1971 that the words 'too low a rate in any year' in Section 12 of the Act qualify the assessment of registration fee or reservation fee, but do not qualify the words 'assessment of the Tax' used in the first sentence of Section 12(1) of the Act. The learned Single Member of the Bond, as much, accepted the revision and quashed the order of the ACTO. An appeal preferred by the ACTO before the Special Bench of the Board of Revenue Under Section 14(4A) of the Act was also dismissed by older dated 30th March, 1973.