1996 (11) TMI 444

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....Chandra Jain, J. (Chairman).-This application for revision was filed in the Rajasthan High Court, Jaipur Bench, Jaipur. On the establishment of this Tribunal, it stood transferred to it under section 15, Rajasthan Taxation Tribunal Act, 1995. It has been filed against the common order of the Rajasthan Sales Tax Tribunal (now Rajasthan Tax Board), Ajmer dated May 11, 1989 by which both the second a....

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.... assessee preferred appeals before the Deputy Commissioner (Appeals), Alwar against the said assessment orders. They were partly allowed by his order dated November 18, 1982. Aggrieved with the orders of the appellate authority, the Commercial Taxes Officer, Circle-B, Alwar, filed second appeals in the Rajasthan Sales Tax Tribunal, Ajmer. The Tribunal dismissed them as said above.   3. It ....

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.... pursuance of his direction the petitioner filed the said second appeals before the Tax Board, Ajmer. 4.. None appeared for and on behalf of the non-petitioner despite service of the notice upon it. 5.. Admittedly, by order dated January 3, 1983 jurisdiction relating to the non-petitioner was transferred from the Commercial Taxes Officer, Circle-A, Alwar, to the Commercial Taxes Officer, Cir....