KANWAR LAL Vs. ADDL COMMISSIONER COMMERCIAL

JUDGEMENT

(1.) THE petitioner has filed the instant writ petition seeking a relief to quash the impugned order of Additional Commissioner Commercial Taxes, Jaipur (respondent No. 1) dated 3.12.1983 Annex. 6 to the writ petition and for restoring the order dated 24.7.1980 Annex. 2 to the writ petition passed by the Deputy Commissioner (Appeals) (respondent No. 2) on the ground, inter alia, that respondent No. 1 has no jurisdiction to set aside the orders of the Commercial Taxes Officer, Pali (respondent No. 3) dated 13.7.1979 Annx. 1 to the writ petition by substituting his own order enhancing the tax liability. According to the averments made in the writ petition, the order of the Commercial Taxes Officer. Pali has attained finality subject to the modification of order dated 24.7.1980 Annx. 2 to the writ petition passed by the Deputy Commissioner (Appeals) in exercise of his appellate jurisdiction conferred upon him Under Rule 27 of the Rules framed under the Rajasthan Entertainments and Advertisements Tax Act, 1957 (hereinafter referred to as 'Act No. 24 of 1957').

(2.) THE aforesaid order dated 3.12.1983 Annx. 6 to the writ petition is also challenged on the ground that respondent No. 3 in his revision application, did not challenge his own order but has challenged the order of Deputy Commissioner (Appeals) dated 24.7.1980 Annx. 2 to the writ petition. Therefore, in absence of any challenge in revision, respondent No. 1 in exercise of his revisional Jurisdiction Under Rule 29 of the Rules framed under Act No. 24 of 1957, has no jurisdiction to set aside the orders of the Commercial Taxes Officer, Pali and has no authority to enhance the tax liability upon the petitioner.

(3.) IT is apparent on the face of record from Annx. 4 and 5 to the writ petition that the revisional court while issuing notice to the petitioner in each revision has also enclosed a copy of the memo of revision alongwith notice by adding in hand -writing intimating and informing the petitioner to the effect that a prayer has been made before him for enhancement of tax liability against the demand of tax created by the Commercial Taxes Officer, Pali. The averments made in para 10 of the writ petition further throws a flood of light that the same procedure was applied by the revisional court in each 14 revisions filed before him.