2009 (4) TMI 894

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....of the Rajasthan Sale Tax Act, 1994 has been filed by the Commercial Taxes Officer, Sirohi challenging the judgment and order dated December 15, 2008 passed by the learned Tax Board, Ajmer in Appeal No. 1772/2008/ Sirohi, whereby, the Tax Board has upheld the order dated May 29, 2008 passed by the Deputy Commissioner (Appeals), whereby, the Deputy Commissioner (Appeals) allowed the appeal filed un....

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...., therefore, the Tax Board has erred in relying upon the judgment of the Rajasthan State Electricity Board v. State of Rajasthan reported in [1980] 45 STC 201 (Raj). So also, the judgment of the apex court in State of Rajasthan v. Jaipur Udyog Limited reported in [1972] 30 STC 565 (SC). In fact, the facts of both the cases were altogether different and the facts of the present case are entirely di....

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....or in-charge of a check-post to apply to the High Court for revision of such order on the ground that it involves a question of law; and such officer or in-charge of a check-post shall make the application to the High Court within one hundred and eighty days of the date on which the order sought to be revised is communicated in writing to the Commissioner. (3) The application for revision under....

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....e grounds. In my opinion, in a very casual manner, this revision petition has been filed under section 86 of the Act of 1994 having three paragraphs; and, in the fourth paragraph, questions of law have been formulated. It is very strange that in para 4, ten questions have been formulated. However, upon perusal of the whole of the revision petition including statement of facts, it is revealed that ....