https://www.taxtmi.com/caselaws?id=154859 Under the Rajasthan Sales Tax Act, 1954, an application under section 15(2) was held not maintainable where the Board of Revenue passed its order on the reference application after the prescribed 180-day period. The statutory scheme of sections 15(1), 15(2) and 15(3A) required the Board to dispose of the reference within 180 days; once that period expired, it lacked jurisdiction to pass a valid order, and the proper remedy was to approach the High Court within the prescribed time. Because the Board's order was delayed beyond the statutory limit, it was incompetent and could not support a section 15(2) application. en-us Thu, 01 Aug 1985 00:00:00 +0530 Tue, 27 Aug 2013 18:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154859 Under the Rajasthan Sales Tax Act, 1954, an application under section 15(2) was held not maintainable where the Board of Revenue passed its order on the reference application after the prescribed 180-day period. The statutory scheme of sections 15(1), 15(2) and 15(3A) required the Board to dispose of the reference within 180 days; once that period expired, it lacked jurisdiction to pass a valid order, and the proper remedy was to approach the High Court within the prescribed time. Because the Board's order was delayed beyond the statutory limit, it was incompetent and could not support a section 15(2) application. Case-Laws VAT and Sales Tax Thu, 01 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154859