1987 (1) TMI 453

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....mmercial Taxes Officer, Special Circle, Kota (hereinafter referred to as "the Commercial Taxes Officer ") under rule 31 of the Rajasthan Sales Tax Rules, 1955. The said demand notice is for the recovery of the penalty imposed by the Commercial Taxes Officer under section 7AA of the Rajasthan Sales Tax Act, 1954, read with section 9(2A) of the Central Sales Tax Act, 1956 as well as the interest imp....

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....preme Court in Shiv Dutt Rai Fateh Chand v. Union of India [1983] 53 STC 289; [1983] 3 SCC 529 wherein the Supreme Court has held that the said section is not violative of the provisions of articles 20(1) and 19(1)(f) of the Constitution of India. Shri Mehta, the learned counsel for the petitioners, has sought to challenge the order passed by the Commercial Taxes Officer on merits. In my opinion ....