RAMSWAROOP Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) AS Mr. K. C. Bhandari is the Standing Counsel of the Sales Tax Department, he was asked to accept notice of this revision. Learned counsel for the petitioner has supplied the copy of memo of revision to Mr. K. C. Bhandari.

(2.) AFTER ascertaining the views of the learned counsel appearing for the parties we consider it proper to dispose of this revision finally. Facts leading to this revision petition under section 15 of the Rajasthan Sales Tax Act (No. 29 of 1954) ("the Act" herein) as amended by the Rajasthan Sales Tax (Amendment) Act, 1984 (Act No. 20 of 1984) ("the Amendment Act") are these :