9911796707
TMI Blog1969 (10) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... d no appeal had been filed by it?" The statement of case shows that the Assistant Commercial and Sales Tax Officer, Ajmer, imposed a penalty of I 500 on the assessee under section 16(1)(b) of the Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1954) (hereinafter called the Act) as it stood before 2nd May, 1969, as the assessee had failed to pay within the time allowed to it the amount of tax assessed on it. The assessee did not file any appeal from the order imposing penalty and filed a revision application before the Board of Revenue under section 14(2) of the Act. An objection was taken on behalf of the State that in view of the second proviso to section 14(2) of the Act, the revision application could not be entertained. The Board of Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the applicant had sufficient cause for not making the application within the said period." The second proviso clearly bars entertainment of any revision in case in which the dealer could have appealed under section 13 and no appeal has been filed by him. This proviso restricts the jurisdiction of the Board of Revenue in entertaining revision applications and must be obeyed. The view taken by the Board of Revenue that no appeal could have been filed by the assessee against the order of the Assistant Commercial and Sales Tax Officer, Ajmer, imposing the penalty as it was not appealable under section 13 on the ground that the said officer had no jurisdiction to impose the penalty is not correct. Section 13 of the Act relates to appeals and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revision application. The Board of Revenue exercises limited jurisdiction under the Rajasthan Sales Tax Act and that jurisdiction is to be exercised in accordance with the provisions of the Act and it cannot travel beyond the provisions of the Act to invest itself with any authority to interfere in an order in which interference has not been provided under the provisions of the Act. The Board of Revenue has referred to section 115 of the Code of Civil Procedure and section 230 of the Rajasthan Tenancy Act and observed that while interpreting section 14, these two sections must not be lost sight of. These sections have no application in this case. Moreover, section 115, Civil Procedure Code, confers only limited jurisdiction on the High C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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