COMMERCIAL TAXES OFFICER Vs. WESTERN INDIAN STATES MOTORS

JUDGEMENT

(1.) THE question which was raised before the learned Single Member of the Board of Revenue in the revision petition, was as to whether interest under Section 11 -B of the Rajasthan Sales Tax Act, 1954 (for short, 'the Act' hereinafter) could be levied only in respect of the completed months or also in respect of part of a month in relation to the period for which the assessee was in default in payment of tax under the Act. The learned Single Member of the Board of Revenue held that while calculating the amount of interest payable by the assessee under Section 11 -B of the Act only completed months have to be taken into account while portions of the month should be excluded. However, after arriving at the aforesaid finding, the learned Single Member of the Board of Revenue dismissed the revision petition filed by the assessee. The assessee then filed a special appeal before a Division Bench of the Board of Revenue, and the only question before the Division Bench was, as to whether the learned Single Member should have remanded the case to the assessing authority with a direction to recalculate the amount of interest in accordance with the finding arrived at by him, and thereafter proceed to recover the amount of interest found payable by the assessee. The department did not challenge the finding of the learned Single Member of the Board of Revenue before the Division Bench of the Board of Revenue, regarding the principle for calculation of interest under Section 11 -B of the Act, as to whether part of a month should be excluded while calculating the quantum of interest payable by the assessee. The Division Bench of the Board of Revenue held that the request for remand made on behalf of the assessee, was reasonable; and the order passed by the learned Single Member of the Board of Revenue was, consequently, modified. The case was remanded to the assessing authority with the direction that the amount of interest payable by the assessee may be recalculated in accordance with the decision of the learned Single Member of the Board of Revenue and the provisions of the Act; and tax be recovered from the assessee according to such recalculation.

(2.) IN the application filed by the Commercial Taxes Officer (for short, 'the CTO' hereinafter), before the Division Bench of the Board of Revenue under Section 15 of the Act, for making a reference to this Court, it was not stated on behalf of the department that any question about the true interpretation of the provisions of Section 11 -B of the Act was raised on behalf of the department before the Division Bench of the Board of Revenue. The department in its application under Section 15 of the Act, only stated that the following question of law arising out of the order passed by the Division Bench of the Board of Revenue :

(3.) UNDER Sub -section (10) of Section 13 of the Rajasthan Sales Tax (Amendment) Act, 1984, this application filed under Sub -section (3 -A) of Section 15 of the Act, shall be deemed to be an application for revision under Section 15(1) as substituted by the Amendment Act of 1984.