1981 (9) TMI 260 - HC - VAT and Sales Tax

Summary

Issues:
1. Competency of the revision petition before the Board of Revenue.
2. Jurisdiction of the High Court under article 226 of the Constitution.

Analysis:
1. The case involved a writ petition against the orders of the Board of Revenue dated 10th April, 1970, concerning the assessment of tax under the Rajasthan Sales Tax Act. The dispute arose from the contention that the revision filed before the Board of Revenue was incompetent due to the availability of an appeal under section 13 of the Act. The Board of Revenue treated the revision as an appeal and continued the stay on the assessment until it was disposed of as an appeal. The assessing authority later sought a reference to the High Court, which was challenged by the assessee on the grounds of the availability of a special appeal under section 14(4A). The High Court declined to entertain the matter further, stating that the Board of Revenue had erred in treating the revision as an appeal, but invoking its jurisdiction under article 226 of the Constitution at a belated stage would not serve any useful purpose.

2. The High Court, in its judgment, emphasized the limited jurisdiction of the Board of Revenue in exercising powers of revision under section 14 of the Rajasthan Sales Tax Act. It differentiated this power from other revisionary powers under different statutes. The Court acknowledged that the Board of Revenue had made an error in treating the revision as an appeal and stated that no useful purpose would be served by invoking its extraordinary jurisdiction under article 226 of the Constitution. The Court decided to dismiss the writ petition, allowing the parties to bear their own costs. The judgment highlighted the need to consider the facts and circumstances of the case before invoking the Court's jurisdiction under article 226.