9911796707
TMI Blog1983 (4) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... t paper exclusively used for packing purposes. Pigeon partition sets, disc, rings are also packing materials and form part and parcel of the cartons. The cartons manufactured by the petitioner are used for packing nylon, polyester yarn, wound on cones, cheese and bobbin for sale and delivery to the customers. In a carton craft paper bitumnised packing material, pigeon partition set, disc, ring-top, bottom and side-liner are used. All these things taken together form a carton. Corrugated rolls or paper rolls are used in packing. In exercise of the powers conferred by section 5 of the Rajasthan Sales Tax Act, 1954, the State Government notified vide Notification No. F. 2(8)FD/Gr. IV/75-9 dated 1st July, 1975, that the rate of tax payable by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to show cause, vide annexure 3, has been issued as to why the reassessment of the amount of sales tax may not be made. The petitioner by this writ petition has challenged the notice annexure 3 dated 15th February, 1983, being illegal and without jurisdiction. The main contention of the petitioner is that it was not a case of escaped assessment within the meaning of section 12 of the Act because the entire turnover had been disclosed by the assessee and had been considered by the assessing authority and after elaborate discussion the assessment order dated 17th April, 1979, had been passed. The provisions of section 12 could only be invoked when there was reasonable ground for considering that the business of a dealer had escaped assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat notice under section 12 could be issued for any reason. In the present case in the assessment order dated 17th April, 1979, the items were erroneously charged at the concessional rate of tax treating the meaning of the words "packing material" as illustrative and as such the notice under section 12 has rightly been issued. It is contended that the words "for any reason" used in section 12(1) of the Act are wide enough and the powers of the Commercial Taxes Officer under the section are not circumscribed by any condition. It is submitted that the Supreme Court in State of Tamil Nadu v. Pyare Lal Malhotra [1976] 37 STC 319 (SC) has laid down that the expression "that is to say" is to be interpreted as exhaustive and only items specificall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. There was no question of jurisdiction involved in the present case and the entire controversy was based on disputed questions of fact and law which could appropriately be decided by the authorities under the Act. Reliance in support of the above contentions is placed on a Division Bench decision of this Court in Bhanwarlal Binjaram v. Assistant Commercial Taxes Officer, Jodhpur 1976 WLN (UC) 459. At the time of filing of the present writ petition on 14th March, 1983, it was mentioned in clause (r) of the grounds in the writ petition that a notice under section 12 of the Act was served upon the petitioner by the assessing authority for the assessment year 1973-74 and an order was passed on 20th May, 1982, reopening the assessment and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by this Court in exercise of its extraordinary jurisdiction under article 226 of the Constitution of India. I have given my careful consideration to the arguments advanced by the learned counsel for both the parties. The petitioner has filed the present writ petition only against a show cause notice issued to it under section 12 of the Act. The petitioner has ample opportunity to appear before the assessing authority and to raise all the contentions before him, which have been raised before this Court in the present writ petition. There is a complete machinery of appeal and revision provided under the Act and this Court does not entertain a writ petition against the issuing of notice only, unless it is held that the assessing autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue notices under section 12 of the Act. That being so, the petitioner can raise all the objections before the Commercial Taxes Officer against the show cause notice and can pursue his remedies of appeal and revision available under the Act. According to the petitioner's own showing he had gone in appeal against the order of the Commercial Taxes Officer dated 20th May, 1982, for the assessment year 1973-74 and has been given relief by the Deputy Commissioner as such also no distinction can be made with regard to the assessment year in question, i.e., 1977-78, in respect of which the present writ petition has been filed. Merely because any question of law has been raised, the petitioner is not entitled to by-pass the remedy provided in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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