2014 (4) TMI 546

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....1. The present sales tax revision petition has been filed by the petitioner-department under Section 86 of the Rajasthan Sales Tax Act, 1994, against the order dated 18.07.2002 passed by the Member, Rajasthan Tax Board, Ajmer (hereinafter referred to as "the Board") in appeal No.1055/1998/Kota. 2. The brief facts as emerging from the impugned order are that the respondent was the registered con....

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...., and passed the fresh assessment order on 02.04.1992, under which the Assessing Officer imposed tax and surcharge, amounting to Rs.46,672/- and interest amounting to Rs.44,025/- under Section 11B(1)(f) of the said Act. Being aggrieved by the said order, the respondent had preferred an appeal before the Deputy Commissioner (Appeals) Commissioner Taxes, Kota, which appeal was dismissed by the said ....

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.... instant case, according to him, by virtue of the notification issued by the State Government on 28.06.1989 which had retrospectively effect from 28.05.1987, the respondent-assessee was liable to pay the interest on the amount of tax, when the liability to pay tax was quantified. He also submitted that the Board had misinterpreted the notification as well as the provisions contained under the said....

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....he earlier judicial pronouncements of the Board referred to, and relied upon in the impugned order. The learned counsel for the petitioner-department has failed to point out any judgment of this Court or of the Apex Court laying down the legal position contrary to the decision of the Board. Though he has relied upon the decision of the Apex Court in case of J.K. Synthetics Ltd. (supra), it may be ....