COMMERCIAL TAXES OFFICER Vs. ASSAM ROLLER FLOUR MILLS

JUDGEMENT

(1.) THESE three reference applications filed by the Commercial Taxes Officer, Special Circle -I, Jaipur for requiring the Board of Revenue to state a case, raise common question and, therefore, they are disposed of by this common order.

(2.) THE following facts are taken from the order of the Board of Revenue : M/s Assam Roller Flour Mills, Jaipur, which will hereinafter be referred to as 'the assessee', is a registered dealer for purposes of the Rajasthan Sales Tax Act, 1951 and is engaged in milling wheat into flour, maida and suji Toe assessee was required to supply flour, maida and suji and bran under the orders of the D strict Supply Officer, Jaipur, purported to have been issued under the provisions of the Rajasthan Food Grains Licensing Order, 1964 to the permit holders in, whose favour permit was granted by the District Supply Officer. The assessee could not supply its milled products to any -body who did not hold a permit from the District Supply Officer, Jaipur and it was prohibited from disposing of its milled stock except at the control rates fixed by the permit granting authority.

(3.) IN declining to make a reference, the Board of Revenue states that no doubt there is a point of law involved, but the legal position was clear in view of the decision of the Supreme Court in Chhittarmal Naraindass v. Commissioner of Sales Tax (1970) 26 STC 344 and the Division Bench of the Board felt no doubt about it and, therefore, it did not feel the necessity of making a reference to the High Court; We are satisfied that the Board of Revenue was not justified In refuting to make a reference. When a question of law arises, the Board is bound to draw a statement of the case and refer the question to the High Court for its opinion.