CTO NIMBAHERA Vs. MIRBAHADUR

JUDGEMENT

(1.) THIS revision petition filed by the Revenue is directed against the order of the Tax Board dated 12th October, 2006 whereby the Tax Board rejected the revenue's appeal, upholding the order of the Dy. Commissioner (Appeals) in favour of the respondent assessee that the respondent assessee was not liable to pay the entry tax on the purchase and import of motor vehicles viz. chassis of a truck under the provisions of Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (hereinafter referred to as 'act of 1988 ).

(2.) THE Tax Board held that the respondent assessee was a 'casual trader' and, therefore, the limitation for passing assessment order against him was only 2 years as prescribed under Section 30 (5) of the Rajastan Sales Tax Act, 1994, the provisions of which were mutatis mutandis applied to the said Act of 1988.

(3.) SECTION 31 deals with the assessment in the case of casual traders also provides that if a casual trader is registered under the Act, he shall be assessed like any other registered dealer, however, if he is not registered under the Act then an obligation is cast upon such casual trader to make a report of the transaction in question to the concerned assessing authority having jurisdiction and upon such report, the assessment has to be made by the concerned assessing authority. In such circumstances only, the period of limitation of 2 years prescribed under sub-section (5) applies otherwise SECTION 30 of the Act providing for escaped assessment which provides for a limitation of 5 years deals with the escaped assessment which includes the case of a dealer required to be registered, but not registered besides assessment of escaped turnover.