GAPPULAL DAMODARLAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) TWO revisions have been filed against two separate orders of the Dy. Commissioner, Commercial Taxes (Appeals) Jaipur dated 18-3-1966. A preliminary point is to be decided and for reasons given below one order will govern it in both the files.

(2.) THE relevant facts are that the assessing authority, Commercial Taxes Officer, A Circle, Jaipur created certain demands against assessee firm M/s. Gappulal Damodharlal by two orders passed in two files. THE firm preferred two appeals before the Deputy Commissioner and succeeded partially. Not satisfied the firm has presented two revisions before the Board of Revenue. During the arguments the Advocate for the revisionist referred to certain points which had been mentioned in the memo, of appeal submitted to the Dy. Commissioner, but had (not been pressed before him.