1996 (12) TMI 377

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....DRA JAIN (Chairman).-This application for revision was filed before 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 Is against the judgment passed by the Rajasthan Sales Tax Tribunal (now Rajasthan Tax Board), Ajmer dated November 24, 1987 by which it has allowed the appea....

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....issioner (Administration)-I, Jaipur was set aside and direction was issued that he would pass an order in accordance with the said notification.   3. It has been contended by the learned counsel for the department that the Rajasthan Tax Board has seriously erred to entertain the appeal as no appeal lay under section 14 of the Rajasthan Sales Tax Act, 1954 (in short, the Act") against an or....

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.... person liable to tax." It cannot be disputed that the Deputy Commissioner (Administration) was not an appellate authority as defined in section 2(a) of the Act. The order dated November 7, 1986 was neither an order under section 12-A nor under section 15-A of the Act. It is, thus clear that no appeal lay under section 14(1) of the Act against the order of the Deputy Commissioner (Administratio....