2013 (1) TMI 716 - HC - Indian Laws

Summary

Issues involved:
Rectification application under rule 32 of the Rajasthan Entertainment (And Advertisements) Tax Rules, 1957 for two separate composition periods - May 1, 1987 to April 30, 1988 and May 1, 1988 to April 30, 1989.

For the issue of rectification application for the composition period May 1, 1987 to April 30, 1988:
The petitioner filed a rectification application under rule 32 of the Rules 1957 on October 14, 1991, after coming across a circular dated December 10, 1986, which was overlooked by the authority. The application was rejected on March 31, 1995, citing limitation under rule 32(4) of the Rules, 1957. The court noted that the application for the composition period May 1, 1988 to April 30, 1989 was within the limitation period, but the authority had rejected it. The court found that the rejection was not justified and required reexamination.

For the issue of rectification application for the composition period May 1, 1988 to April 30, 1989:
The court observed that the circulars dated September 6, 1986, and December 10, 1986 were both applicable. The authority had passed the order for the composition period from May 1, 1987, to April 30, 1988 on May 25, 1987, and the limitation under rule 32(4) had expired. However, for the composition period from May 1, 1988, to April 30, 1989, the application filed on October 14, 1991, was within the limitation period. The court held that the authority was not justified in rejecting the rectification application for this period.

Final Decision:
The writ petition was partly allowed, and the order dated March 31, 1995, concerning the composition period May 1, 1988, to April 30, 1989, was quashed. The authority was directed to reconsider the rectification application filed on October 14, 1991, for this composition period and make an appropriate decision in accordance with the law. The petitioner was instructed to appear before the authority on December 11, 2013, with the expectation that the authority would decide the application within three months due to the matter's age.