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2016 (10) TMI 114 - HC - VAT and Sales TaxLevying of tax under the Rajasthan Tax on Entry of Motor Vehicles Into Local Area Act, 198 - power of DC(A) - validity of order passed by DC(A) u/Sec. 36 & 7 of the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1955 read with Sec. 29 of the Rajasthan Sales Tax Act, 1994 - restoration of matter to officer having jurisdiction - Held that - the decision in the case of Assistant Commissioner, Anti-Evasion-II, Jaipur Vs. M/s Anshu Jain, Sanjay Jain 2015 (12) TMI 1477 - RAJASTHAN HIGH COURT apply where it was held that in case the respondent-assessee is already assessed to tax by a particular CTO, the same officer would have jurisdiction to assess the assessee and in case some of the assessees are not assessed to sales tax, then the CTO will get jurisdiction to assess according to the place of residence of the person. Matter restored - the officer having jurisdiction will, after hearing the assessee, decide the matter in accordance with law within a period of four months - petition allowed - decided in favor of petitioner.
Issues:
1. Jurisdiction of the assessing officer under the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1955 and the Rajasthan Sales Tax Act, 1994. Analysis: The High Court of Rajasthan heard a Sales Tax Revision Petition filed by the Revenue against an order passed by the Rajasthan Tax Board. The case involved the respondent-assessee purchasing a motor vehicle from a dealer in another state, which was intended for use in Rajasthan. The Assessing Officer (AO) issued an order under relevant sections of the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1955, and the Rajasthan Sales Tax Act, 1994, after finding that no declaration form was issued. The Deputy Commissioner (Appeals) set aside the AO's order, directing a fresh assessment by the officer with jurisdiction. The respondent-assessee then appealed to the Rajasthan Tax Board, which upheld their contention and allowed the appeal. The petitioner-Revenue argued that a similar issue was previously decided by the High Court in another case, where the order of the Deputy Commissioner (Appeals) was deemed proper. Referring to the judgment of the previous case, the High Court noted that the assessing officer (CTO) had jurisdiction based on the area of residence, business, or service provision. The Court quashed the Tax Board's order, upholding the direction to assess the assessee by the Assessing Officer (CTO) having jurisdiction. The Court directed the CTO to expedite the assessment within six months and instructed the Revenue's counsel to inform the Commercial Taxes Department to transfer the case to the relevant CTO to avoid delays. In conclusion, the High Court allowed the instant petition in favor of the Revenue, following the precedent set in the previous case. The assessing officer with jurisdiction was directed to decide the matter within four months after hearing the assessee, emphasizing the need for a prompt resolution. No costs were awarded in this judgment.
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