2012 (7) TMI 894

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....BY THE COURT:- This writ petition has been filed limited to the extent of seeking the quashing of the condition of the order dated 14th November, 2011 passed by the Rajasthan Tax Board in the petitioner's stay application in Appeal No. 2118/2011 directing that in respect of the allegedly short paid tax and interest by the petitioner Assessee even though there would be a stay on the recovery d....

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....y of submitting a bond in VAT Form 64 along with two sureties acceptable to the authorised officer as per the provisions of Rule 77 of Rules, 2006. 3. Counsel for the petitioner has submitted that the Rajasthan Tax Board taking into view the provisions of Rule 77 of Rules, 2006, in similar matters while staying recovery of VAT short paid and interest thereon; such as in the cases of Vijay Laxmi S....

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.... the Rule 77 Rajasthan VAT Rules, 2006. 4. Heard the learned counsel for the parties and perused the writ petition including the impugned order. 5. Mr. R.B. Mathur counsel for the respondent has raised objections with regard to the maintainability of the writ petition, which to my mind are without substance inasmuch as the petitioner in the writ petition has fundamentally challenged the order da....

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....he gross arbitrariness and discriminatory treatment by the Tax Board in dealing with the interim application of the petitioner and requiring bank guarantee vis-a-vis the approach of the Board in other similar matter wherein the Board required only solvent security under Rule 77 of Rules, 2006 to cover the interest of the Revenue in the event the appeals were dismissed by the Tribunal. 7. In this ....