1981 (9) TMI 260

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....ling in the business of manufacture and sale of oil and oilcakes. The Commercial Taxes Officer issued a notice to the assessee-partnership firm, M/s. Daulat Oil Mills, under section 10(3) of the Rajasthan Sales Tax Act for the accounting period 8th November, 1965, to 15th October, 1966. In response to the notice, on behalf of the firm, it was contended that the partnership firm has been dissolved and, as such, the notice may be issued to respondent No. 2. Respondent No. 2 was assessed to tax under section 10 of the Rajasthan Sales Tax Act and an additional demand for a sum of Rs. 21,957.72 was created against respondent No. 2. The contention of the petitioners is that this order was appealable to the Deputy Commissioner (Appeals) under sect....

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....fter, the assessing authority moved a reference petition before this Court under section 15(3A) of the Act. An objection was raised on behalf of the assessee that against the orders of the learned single Member a special appeal could lie under the provisions of section 14(4A) and, as the remedy of special appeal has not been availed of, the present petition before this Court is not maintainable. Under these circumstances, the reference petition before this Court was withdrawn with permission to agitate the matter in the writ petition. In the present writ petition it has been contended that the order of the Board of Revenue dated 10th April, 1970, is wholly without jurisdiction and that the order should be quashed. On behalf of the ass....