RAMBILAS BHOJNALAYA AJMER Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) M/s. Rambilas Bhojnalaya's revision petition arises out of the order passed by the Asstt. Sales Tax Officer, Ajmer dated 16. 8. 1965. whereby he held the petitioner liable to registration as a dealer under sec. 6 (1) of the Rajasthan Sales Tax Act and imposed a penalty of Rs. 11/- for his failure to do so under sec. 16 (1) (a) of the same Act.

(2.) THE petitioner's contention was that he runs a Dhaba which is different from a restaurant and sells puri, parantha, and chapatis at a consolidated price. Under sec. 4 (1) of the Rajasthan Sells Tax Act and at item 14 of the Schedule the goods which the petitioner sells are exempted such as Bhujiyas, puris and pranthas. Chapati is only a form of puri and parantha. THE counsel for the respondent's reply was that as penalty was imposed appeal lay against this penalty and no revision should be entertainable. This reply by the Government Advocate of the respondent has no substance. THE revision has been filed against the order of the Asstt. Sales Tax Officer imposing petitioners liability to registration. THE imposition of penalty was only consequential. THE petitioner is therefore aggrieved against the order of imposing his compulsory registration and therefore this revision is clearly maintainable.