CTO Vs. RAM DAYAL KANHAIYA LAL

JUDGEMENT

(1.) HEARD learned Counsel.

(2.) THIS revision petition is directed against the order of Tax Board dated 31.5.2007, whereby, the Tax Board dismissed the revenue's appeal on the ground that though the rate of tax applicable on sale of Ghee was increased from 4% to 8% by notfn dated 19.1.2000 but there is nothing on record to show that the said notfn was published on 19.1.2000 itself and, therefore, in the absence of publication of the notfn, the assessee could not be expected in law to charge the increased rate of tax on the transactions which took place on 19.1.2000 itself.

(3.) THIS is indeed surprising and rather wrong on the part of State Government to publish the notfn changing the rate of tax with such a delay of approximately three months. The Gazette publication of the notfn prescribing the rate of tax is mandatory condition as per the charging provision of Section 4 of the Rajasthan Sales Tax Act, therefore, such a delay in publication of the notfn cannot be countenanced and such practice deserves to be deprecated and the State Government is directed to ensure that in future notfns are published on the same date itself when the notfn prescribing rate of tax is purported to be issued by the State Government.