GHEWAR CHAND Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS revision under section 15 (1) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as 'the Act') has been filed by the assessee Ghewar Chand Kesari Mal against the order of the learned Member, Rajasthan Sales Tax Tribunal Ajmer dated 14. 8. 87, by which the petitioners application for rectification of an earlier order of the Tribunal dated 15. 5. 87 was rejected as also against the original order passed in appeal by the said Tribunal on 15. 5. 87.

(2.) A preliminary objection was raised by the learned counsel appearing on behalf of the Sales Tax Department that no revision lies before this Court against an order passed under section 17 of the Act as a revision only lies to this Court against an order passed under section 14 (B) of the Act under section 15 (1) of the Act. It was also objected that one revision could not have been filed against two different orders. A third objection was also that if the revision is to be treated against the order dated 15. 5. 1987 passed in appeal, then it is barred by time.

(3.) NOW in this case although the assessee has not been able to produce the form S. T. 41 but he has tried to place on record certain other documents and material in order to satisfy the assessing authority that the goods transferred by the assessee to his commission agent had been sold by the commission agent who had realised tax and must have paid the same to the department. These documents are Ex. 1 notice issued by the assessee to his commission agent, Ex. 2 a reply sent by the commission agent to the assessee, Ex. 3 the statement of accounts sent by the commission agent to the assessee and Exs. 4,5,6 and 7 bills by which the commission agent had sold the goods transferred to him and had realised tax on the sales. It was incumbent upon the assessing authority as also the learned Deputy Commissioner (Appeals) and the learned Member of the Rajasthan sales Tax Tribunal to have considered these documents in order to arrive at the finding whether in fact the goods had been transferred by the assessee to his commission agent and the commission agent had sold them, realised the tax and paid the same. This has not been done. Apart from this, section 24 of the Act gives powers to the assessing authority and the appellate authority as are vested in court under the Code of Civil Procedure, 1908 when trying a suit in respect of the following matters: - (a) enforcing the attendance of any person and examining him on oath or affirmation; (b) compelling the production of documents; and (c) issuing commission for examination of witnesses.