9911796707
TMI Blog1979 (10) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 6(7)(i) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as the "Act"). The petitioner is a registered dealer under the Rajasthan Sales Tax Act, 1954, and has its industrial complex at Kota, known as Sriram Chemical Industry and Sriram Rayons. It has also vanaspati depots and departmental stores of textiles at Jaipur and various other places in Rajasthan. The petitioner's case is that it has always been submitting the returns regularly and has never committed defaults in paying the sales tax in time. It has averred that there has not been a single occasion when the petitioner has committed default in submitting the return or in the matter of payment of tax. It has also been alleged that the petitioner is maintaini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on behalf of the petitioner, we may reproduce here section 6(7)(i) of the Act for ready reference: "Section 6. (7)(i) Where it appears to the assessing authority necessary so to do for ensuring proper payment of tax payable under this Act or for proper custody and use of declaration forms issued under the provisions of this Act or the Rules, he may, by order in writing and for reasons to be recorded, demand from any dealer who had been registered or has applied for registration under this section or under section 6A or section 6B or section 9, a security to be furnished in the prescribed manner and within the time specified in the order. The amount of security demanded shall not exceed Rs. 5,000 or the amount of tax payable in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. However, the Commercial Taxes Officer has observed as follows: "It is also common knowledge that the assessee obtains declarations in a huge quantity and there are cases of misuse of declarations in C forms by the assessee." It is not at all clear to us whether the assessee had ever made any misuse of the declaration forms in the past and we fail to understand what the Commercial Taxes Officer means by saying that "it is common knowledge". Does he refer to the general malpractice prevailing among the assessees or is he referring to the petitioner? In our opinion, he seems to be referring to the assessees in general as he has used the words "common knowledge". Be that as it may, the learned counsel for the department could not cite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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