COMMERCIAL TAXES OFFICER Vs. MOHANLAL CHIRANJI LAL

JUDGEMENT

(1.) THIS is an application under Section 15(2)(b) of the Rajasthan Sales Tax Act (No. XXIX of 1954) (for short 'the Act') for directing the Board of Revenue for Rajasthan, Ajmer ('the Board' herein) to state the case and refer the following question of law to this Court, which is said to arise out of its order dated 21st December, 1978 ; which the Board refused to do vide its order dated 25th September, 1979 :

(2.) IN view of Section 13(10) of the Rajasthan Sales Tax (Amendment) Act, 1984 (No. XX of 1984) (hereinafter referred to as 'the Amendment Act') which has come into force from 1st May, 1986 this application has been treated as a revision and heard as such under Section 15 of the Act as substituted by the Amendment Act.

(3.) A reference application was filed under Section 15(1) of the Act for referring the aforesaid question, but it was rejected vide order dated 25th September, 1979. Here the application under Section 15(2)(b) was filed on 2nd January, 1980 which, as stated above, has been treated as a revision, under Section 15 of the Act as substituted by the Amendment Act.