1996 (11) TMI 442

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.... R.K. Nair (Technical Member).-This application for revision filed under section 15 of the Rajasthan Sales Tax Act, 1954 ("RST Act", for short) before the Rajasthan High Court stood transferred to this Tribunal with the coming into force of the Rajasthan Taxation Tribunal Act, 1995 and is directed against judgment dated March 7, 1990 in Appeal No. 178/85/Jaipur of the Rajasthan Sales Tax Tribunal ....

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....of the non-petitioner conducted the same day revealed that a printed despatch memo bearing No. 51 had separately been issued earlier. An attempt to evade tax was suspected to have been made. The non-petitioner was issued a notice on July 1, 1982 to show cause against the imposition of penalty by July 6, 1982. The non-petitioner is said to have made an application seeking finalisation of the matter....

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....pplication for revision has raised only the questions of whether the provisions of section 22A(7), RST Act were applicable and whether a notice of 15 days was mandatory? 5.. We have heard the learned counsel for the parties and have perused the record. 6.. Section 22A(7), RST Act as it then stood covered the following modes of transportation, viz., by a vehicle, boat and animal. The Concise ....