1992 (3) TMI 335

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.... case are that the assessment for the period April 1, 1973 to March 31, 1974, was finalised on October 30, 1981 under section 10(1)(b) of the Rajasthan Sales Tax Act (hereinafter called as "the Act").   In the appeal before the Deputy Commissioner (Appeals) partial relief was given to the assessee and thereafter, the matter was taken to the Board of Revenue. Then the matter was taken up before the Rajasthan Sales Tax Tribunal and a legal question was raised that since the assessee has not filed the return, the assessment should have been framed under section 12 of the Act. The Sales Tax Tribunal accepted this plea and quashed the assessment order. I have considered over the arguments. The provisions of section 10(1)(b) have been ....

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....e before the Sales Tax Tribunal, the matter was considered by this Court in the case of State v. Mehboob Ali (D.B. Civil S.T. Reference No. 22 of 1965, decided on December 10, 1968), wherein it was held that the Board of Revenue after examining the record may pass such an order as it thinks fit and there is nothing in section 14 or any other section of the Act restraining the powers of the Board of Revenue passing order in revision. It has full discretion to pass any order as it thinks fit. Such order may be passed on any new argument addressed to the Board of Revenue. It cannot be said as a matter of law that the Board of Revenue cannot entertain any new ground for exemption raised by the assessee for the first time before it. In State ....