1985 (8) TMI 356

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.... assessee that the application for reference under section 15(2) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act") was not maintainable, because the Board of Revenue failed to pass an order within the period of 180 days and it had no jurisdiction to pass an order on the application filed before it under section 15(1) of the Act after the expiry of the aforesaid period of ....

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....application and the applicant would, within 90 days of the expiration of the time prescribed in sub-section (1), apply to the High Court for calling the reference. Thus this application could be made under sub-section (3A) of section 15 of the Act after 180 days of the making of the application under section 15(1) of the Act and within a period of 90 days from the expiry of the said period of 180 ....

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....Revenue was not competent to pass an order on the application presented to it under section 15(1) of the Act after the expiry of the period of 180 days of the receipt of such application. It is not disputed in the present case that the Board of Revenue has passed the order dated April 16, 1979, after the expiry of the statutory period of 180 days as specified in section 15(1) of the Act. As such t....