1996 (12) TMI 367

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....d by Milap Chandra Jain, J. (Chairman).-In compliance with the order dated September 27, 1983 of the honourable Rajasthan High Court, Jaipur Bench, Jaipur, the Revenue Board, Ajmer, by its order dated March 26, 1984, had referred the following four questions to the Rajasthan High Court for answering by it: 1.. Whether, under the facts and circumstances of the case, the making of the partners....

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....ons of the Rajasthan Sales Tax (Amendment) Act, 1984 (Act No. 20 of 1984), this reference was treated as an application for revision. On the establishment of this Tribunal, it stood transferred to it under section 15, Rajasthan Taxation Tribunal Act, 1995. 2.. The facts of the case may be summarised thus: The respondent-firm, M/s. Bachhu Bhai Shanti Bhai & Bros., Jaipur, was carrying on the bus....

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.... revision petition has been filed on October 5, 1972 against the dissolved firm. The Revenue Board allowed this preliminary objection and dismissed the revision petition by its order dated April 18, 1974. An application for making a reference was made but it could not be decided within 180 days. Thereafter, Rajasthan High Court, Jaipur Bench, Jaipur was moved for directing the Board of Revenue for....

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.... the Revenue Board should have allowed the amendment of the revision petition for adding the names of the ex-partners. 4.. The learned counsel for the dealer-respondent duly supported the order of the Revenue Board dated April 18, 1974 allowing the said preliminary objection. 5.. The matter relates to the assessment year 1965-66 and the disputed tax is to the tune of Rs. 412.07 only. As such....