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Issues: (i) Whether the revision application was maintainable when filed by an officer authorized by the Commissioner under the Rajasthan Sales Tax Act, 1994. (ii) Whether the dealer remained liable to pay central sales tax and interest from the assessment date after the appellate orders were set aside and the assessment order was restored.
Issue (i): Whether the revision application was maintainable when filed by an officer authorized by the Commissioner under the Rajasthan Sales Tax Act, 1994.
Analysis: Section 86(2) empowered the Commissioner to direct any officer to institute revision proceedings. The provision did not require the Commissioner himself to sign or file the application. The preliminary objection therefore had no legal basis.
Conclusion: The revision application was maintainable.
Issue (ii): Whether the dealer remained liable to pay central sales tax and interest from the assessment date after the appellate orders were set aside and the assessment order was restored.
Analysis: The dealer had been granted time to furnish C forms but failed to do so. On that footing, the inter-State sales remained liable to central sales tax. Once the assessment order was restored, the original direction charging interest from the date on which the quarterly returns were filed also revived. Section 11B(2) expressly provided for interest where tax or related dues arising from assessment, appeal or revision were not paid within the prescribed time. No rule excluded interest for the intervening period between the appellate order and the Tribunal's decision.
Conclusion: The dealer was liable to pay central sales tax and interest from the date fixed in the assessment order.
Final Conclusion: The revision succeeded, the appellate orders were set aside, and the original assessment was restored with consequential interest liability.
Ratio Decidendi: Where an assessment imposing tax and interest is restored after appellate interference, interest continues to run from the original statutory date if the governing provision expressly permits interest on tax or dues arising from assessment, appeal, or revision, and no exemption covers the interregnum.
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