COMMERCIAL TAXES OFFICER PALI Vs. KANHAYALAL MOHANLAL

JUDGEMENT

(1.) THIS Court, by its order dated November 15, 1979, passed in D.B. Sales Tax Case No. 25 of 1979, directed the Board of Revenue for Rajasthan, Ajmer (for short "the Board"), to sate the case and refer the following question of law for its opinion : "Whether, in the facts and circumstances of the case, the Board of Revenue was justified in holding that even though the default on the part of the dealer under rule 25C was established, yet it only constituted a technical breach and may be overlooked ?"

(2.) THE question is said to arise out of the order dated March 14, 1978, passed in Special Appeal No. 121/74/ST/Pali, which the Board refused to do by its order dated November 15, 1978. THE reference was pending on May 1, 1985, the date on which the Rajasthan Sales Tax (Amendment) Act, 1984 (No. 20 of 1984) (for short "the Amendment Act"), came into force. According to section 13(11) of the Amendment Act, this reference has been treated and heard as a revision under section 15 of the Rajasthan Sales Tax Act, 1954 (No. 29 of 1954) (for short "the Act"), as substituted by the Amendment Act.

(3.) THE Board of Revenue was justified in holding that even though the default on the part of the dealer-assessee under rule 25C of the Rules was established, yet this default only constituted a technical breach and may be overlooked. No interference is called for with the order dated March 4, 1978, of Division Bench of the Board.