TaxTMI 
TaxTMI 
2021 (2) TMI 48
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....er, against an order dated 08.10.2018 passed by the Rajasthan Tax Board, whereby Appeal No. 1132/2017/Bharatpur filed by the Petitioner against reversal by the Appellate Authority of a Tax Assessment Order dated 9.10.2012 of the Assistant Commissioner, Commercial Tax Department, Circle B, Bharatpur, had been rejected by the Rajasthan Tax Board. 2. The Respondent had purchased a truck/trailer (hereinafter referred to as 'said vehicle') from one M/s Ashok Auto Sales Ltd of Aligarh, Uttar Pradesh, for consideration of Rs. 16,20,000/- vide Invoice No. C1273/09 dated 26.12.2009. The said vehicle was registered in Bharatpur in Rajasthan and given the Registration No. RJ-05-GA-5299. 3. On 11th July 2012, that is, almost three years after the....
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.... limitation for passing an Assessment Order against him was only 2 years from the date of the transaction. 7. Being aggrieved by the aforesaid Order dated 4.1.2017 passed by the Appellate Authority in Appeal No. 134/RET/2016-17/A.A./Bharatpur, the petitioner filed Appeal No. 1132/2017/Bharatpur before the Rajasthan Tax Board. The said appeal was rejected by the Rajasthan Tax Board, by a judgment and order dated 8.10.2018. 8. The petitioner filed a revision petition in the High Court being S.B. Sales Tax Revision/Reference No. 165/2019, against the aforesaid order dated 8.10.2018 of the Rajasthan Tax Board, which has been dismissed by the order dated 9.7.2020 of the High Court, impugned in this Special Leave Petition. 9. Some provis....
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....the entry check - post or the Commercial Taxes officer of the area where he ordinarily resides or carries on any business or provides any service, and the provisions of the Rajasthan Sales Tax Act, 1954 (Act No, 29 of 1954) as applicable to a registered dealer or casual trader shall, mutatis mutandis, apply to such dealer or, as the case may be, such person. (3) The Tax shall be in addition to the tax levied and collected as Octroi by any local authority within its local area. 6. Offences and penalties. - (1) Where any person liable to pay tax under this Act fails to comply with any of the provisions of the Act or rules made thereunder, then the Assessing Authority may, after giving such persons a reasonable opportunity of....
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....ments, recover of tax, appeals, rebates, penalties, interest, compounding of offences and other miscellaneous matters shall, mutatis mutandis, apply." 10. Under Section 2(ccc) of the Rajasthan Sales Tax Act, 1994 "Casual Trader" means a person who has, whether as principal, agent or in any capacity, occasional transaction of business nature involving the buying, selling, supply or distribution of such goods as may be specified by the State Government by notification in the official gazette whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration. 11. Sections 10A and 10B of the Rajasthan Sales Tax Act pertain to assessment and the time limit for assessment in the case of a Casual Trade....
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....transaction of purchase of a motor vehicle does not bring a person within the definition of "Casual Trader". "Casual Trader" envisages occasional transactions of business involving buying and selling of goods. The plurality of transactions is a condition precedent for treating a trader as a "Casual Trader". It is contended that there was only a single transaction in this case. The Respondent could not, therefore, be held a "Casual Trader. 15. The Appellate Authority, the Rajasthan Tax Board and the High Court have concurred in arriving at the finding that the assessment of the Respondent was barred by limitation as the Respondent was a "Casual Trader". A perusal of the definition of "Casual Trader" makes it amply clear that a person with....