BHANWAR LAL JAIN Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE facts giving rise to this writ petition lio within a narrow compass. THE petitioner carries on the business of manufacturing polythelene bags, paper bags etc. under the name and style of M/s. Oswal Brothers. He is a registered dealer under the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as the Act), and also under the Central Sales Tax Act, 1956. THE petitioner's case is that he submitted quarterly returns before the Assessing Authority viz. , the Commercial Taxes Officer, A-Circle, Jodhpur, for four quarters as mentioned in para No. 5 of the writ petition for the period commencing from October 27, 1973 to November 13, 1974. THE Assessing Authority passed the assessment order on November 30, 1974. Aggrieved by the Assessing Authority's order the assessee filed appeal before the Deputy Commissioner, Commercial Taxes (Appeals), Jodhpur, on December 17, 1974. He also made an application for stay of recovery of the amount of tax before the Commissioner, Commercial Taxes on June 26, 1978. THE stay application was partly allowed by the Additional Commissioner, Commercial Taxes, Rajasthan Jaipur, by his order dated November 7, 1978 (Annx. 7) by which the learned Additional Commissioner stayed the recovery of a part of the tax assessed viz. Rs. 35,000/-, out of total demand for Rs. 73,385. 85 p. THE grievence of the petitioner is that even though an opportunity of being heard was granted to the petitioner before passing the impugned order but no reasons have been recorded for rejecting the petitioner's prayer for stay of recovery of the whole amount of tax.

(2.) AT this stage we may refer to third proviso to sub-sec. (3) of section 11 of the Act which reads as under: - "provided also that the Commissioner or a Deputy Commissioner (Administration) shall, before rejecting an application under the first proviso, give the applicant a reasonable opportunity of being heard, and shall also record reasons for such rejection. "