COMMERCIAL TAXES OFFICER Vs. SANWALRAM SATYANARAIN

JUDGEMENT

(1.) THIS revision petition has been filed against the order of the Dy. Commissioner (Appeals) Commercial Taxes Jaipur dated 31-10-64 in respect of the assessment of M/s Sanwalram Satyanarain of Ramgarh Sethan (Distt. Sikar) for the year 1962-63. Although several grounds were mentioned in the revision application, yet the learned Government Advocate pressed only two grounds before me.

(2.) IN the first place he referred to the order of the Dy. Commissioner with regard to the sale of chillies. The opposite party urged before the Deputy Commissioner that they had shown these chillies in the turnover and had paid tax on the same. Therefore, it was wrong to have it taxed again. The Deputy Commissioner accepted this argument. The record, however, does not show whether this fact was verified by the Deputy Commissioner from the record of not. It is now urged before me that before this order of the Deputy Commissioner goes un-challenged a verification should be ordered. This is a very reasonable request and I have no hesitation in accepting.