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<h1>Assessing authority's power to file revision petitions clarified under Amendment Act</h1> The court upheld the competency of the assessing authority to file revision petitions under the Amendment Act without explicit authorization from the ... - Issues:1. Competency of the assessing authority to file revision petitions under the Amendment Act.2. Legality of imposing penalty and interest under the Rajasthan Act in assessments under the Central Act.Analysis:Competency of Assessing Authority:The revision petitions involved a preliminary objection regarding the competency of the assessing authority to file the petitions under the Amendment Act. The counsel for the assessee raised an objection, arguing that the Commercial Taxes Officer who filed the revision petition was not authorized by the Commissioner as required under the Amendment Act. However, it was contended by the department's counsel that the assessing authority had the authority to file the revision petition. The court examined the relevant provisions of the Amendment Act and concluded that the assessing authority was competent to file the revision petition, even without explicit authorization from the Commissioner. The court also considered notifications authorizing assessing authorities to file applications under the Act, further supporting the authority of the Commercial Taxes Officer to file the revision petition.Legality of Imposing Penalty and Interest:The main issue in both revision petitions was the legality of imposing penalty under section 7-AA and interest under section 11-B of the Rajasthan Act in assessments under the Central Act. The court referred to previous judgments and statutory provisions to analyze this issue. It was noted that a Division Bench of the Rajasthan Sales Tax Tribunal had previously decided on this matter. After a thorough examination of relevant laws and precedents, the court held that the provisions of section 11-B of the Act applied to assessments made under the Central Act. Additionally, it was determined that the provisions of section 7-AA of the Rajasthan Act also applied in assessment proceedings under the Central Act. The court also cited a Supreme Court case to establish the automatic liability for payment of interest under section 11-B of the Rajasthan Act. The court further addressed specific challenges to the imposition of penalty and interest, ultimately allowing one revision petition and partly allowing another, restoring the orders imposing interest in both cases.In conclusion, the court upheld the competency of the assessing authority to file revision petitions and clarified the legality of imposing penalty and interest under the Rajasthan Act in assessments under the Central Act. The judgment provided a detailed analysis of the legal issues involved, referencing relevant statutory provisions and previous judgments to reach its decision.
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