STATE OF RAJASTHAN Vs. MUNNALAL RAGHUNATH

JUDGEMENT

(1.) THIS revision filed at the instance of the Sales Tax Officer, Bharatpur against the order of his predecessor dated 20. 12. 1960, is based on the ground that his predecessor did not apply his mind to determine how he arrived at the conclusion that out of the gross turnover of Rs. 47,80,432/7/9, the assessee opposite party was not liable to any tax.

(2.) I have heard the counsel for the parties. A number of preliminary objections were taken by the counsel for the opposite party. In the first place, it is urged that the order sheet indicates that on 3. 6. 1959 the order of assessment was made, whereas the order in the file is dated 20. 12. 1960. A presumption should be drawn that there was no order dated 20. 12. 1960. The order sheet dated 3. 6. 1959 only reads as "case taken up today. Assessment made. " There is no order how this assessment was made, what were the reasons for it, whether any order was written or dictated on that day. There is, however, an order dated 20. 12. 1960, which is being impugned in this revision. The presumption therefore is just the opposite to what the learned counsel for the opposite party wanted me to draw. It is apparent that there was no proper order made or passed on 3. 6. 1959 and the only order passed was dated 20. 12. 1960.

(3.) OBVIOUSLY, under Sec. 10f3), the assessing authority is required to assess the tax by an order in writing. The phrase "by an order in writing" obviously means that the order must prima facie show that he has applied his mind to the reasons which have led him to the conclusion. The order must show that the conclusion has been arrived at after considering the evidence on record that was adduced by the assessee. If the order, such as the present one, does not indicate what reasons led the assessing authority to come to the conclusion, that order cannot be held to be a proper order. The order passed by the assessing authority is, therefore, not a proper order.