CENTURY ECKA Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) BY this writ petition, petitioner seeks to quash the assessment order dated 2nd February, 1987 (exhibit 3) and the notice under section 12 of the Rajasthan Sales Tax Act (exhibit 2 ).

(2.) THE regular assessment of the petitioner was made vide assessment order (exhibit 1) for the period 1981-82. Subsequently a notice under section 12 of the Rajasthan Sales Tax Act was issued in connection with the petitioner's assessment relating to waterproof paper and PVC sheets. It was stated in the notice that at the time of assessment under section 10 (3) of the Act, tax was assessed at the rate of 4 per cent. On the ground of at what rate tax should have been charged, the petitioner's case was reopened and thereafter reassessment order in respect of the above two items was passed on 2nd February, 1987 (exhibit 3) and demand notice (exhibit 4) was issued for a sum of Rs. 11,203. 62. THE amount of difference regarding waterproof paper as well as PVC sheet was assessed to Rs. 6,089. 82 and interest amounting to Rs. 5,113. 80 was levied.