9911796707
TMI Blog1981 (9) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... re and sale of oil and oilcakes. The Commercial Taxes Officer issued a notice to the assessee-partnership firm, M/s. Daulat Oil Mills, under section 10(3) of the Rajasthan Sales Tax Act for the accounting period 8th November, 1965, to 15th October, 1966. In response to the notice, on behalf of the firm, it was contended that the partnership firm has been dissolved and, as such, the notice may be issued to respondent No. 2. Respondent No. 2 was assessed to tax under section 10 of the Rajasthan Sales Tax Act and an additional demand for a sum of Rs. 21,957.72 was created against respondent No. 2. The contention of the petitioners is that this order was appealable to the Deputy Commissioner (Appeals) under section 13 of the Rajasthan Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a reference petition before this Court under section 15(3A) of the Act. An objection was raised on behalf of the assessee that against the orders of the learned single Member a special appeal could lie under the provisions of section 14(4A) and, as the remedy of special appeal has not been availed of, the present petition before this Court is not maintainable. Under these circumstances, the reference petition before this Court was withdrawn with permission to agitate the matter in the writ petition. In the present writ petition it has been contended that the order of the Board of Revenue dated 10th April, 1970, is wholly without jurisdiction and that the order should be quashed. On behalf of the assessee it has been contended that the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal there. The appeal filed by the assessee and the revision petion filed by him before the Board of Revenue which was sent to the Deputy Commissioner (Appeals) for being disposed of as an appeal, have both been disposed. The entire matter is now under revision before the Board of Revenue. No useful purpose would be served by invoking extraordinary jurisdiction of this Court under article 226 of the Constitution. This Court will also not pass an order which will only be academic in nature and which would rather complicate the matter than solving the problem. The position of law has been stated, but it does not appear just and proper at this extremely belated stage to invoke the extraordinary jurisdiction of this Court under article 226 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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