1985 (7) TMI 346

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.... by DWARKA PRASAD, J.-This application under sub-section (3A) of section 15 of the Rajasthan Sales Tax Act, 1954 (hereinafter called "the Act"), can be disposed of on the short ground that the application is incompetent as an appeal was not maintainable before the Division Bench of the Board of Revenue under sub-section (4A) of section 14 of the Act, against the order passed by the single Membe....

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....st, 1978, be referred to this Court for its decision. As the application for making a reference was not disposed of by the Board of Revenue within a period of 180 days, an application under section 15(3) of the Act was filed by the assessing authority before this Court on 17th October, 1979. Under the provisions of sub-section (10) of section 13 of the Rajasthan Sales Tax (Amendment) Act, 1984,....

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....fore the Division Bench of the Board against the order passed by the single Member of the Board of Revenue dated 1st January, 1976, was not maintainable. However, even if the appeal was entertained by the Division Bench of the Board of Revenue erroneously, in respect of an order passed by a single Member of the Board on a rectification application filed before the Board of Revenue itself under sec....

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....allabh & Sons (Sales Tax Case No. 18 of 1977 decided on 18th July, 1977). It was held in the aforesaid decisions that an order passed by the single Bench of the Board of Revenue under section 17 of the Act on an application for rectification could not be considered as an order passed under sub-section (2) or (3) of section 14 of the Act and as such no appeal lay before the Division Bench of the Bo....