9911796707
TMI Blog1992 (3) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1981 under section 10(1)(b) of the Rajasthan Sales Tax Act (hereinafter called as "the Act"). In the appeal before the Deputy Commissioner (Appeals) partial relief was given to the assessee and thereafter, the matter was taken to the Board of Revenue. Then the matter was taken up before the Rajasthan Sales Tax Tribunal and a legal question was raised that since the assessee has not filed the return, the assessment should have been framed under section 12 of the Act. The Sales Tax Tribunal accepted this plea and quashed the assessment order. I have considered over the arguments. The provisions of section 10(1)(b) have been amended in 1967 when there was a restriction of assessment in respect of the previous year only. After the word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Civil S.T. Reference No. 22 of 1965, decided on December 10, 1968), wherein it was held that the Board of Revenue after examining the record may pass such an order as it thinks fit and there is nothing in section 14 or any other section of the Act restraining the powers of the Board of Revenue passing order in revision. It has full discretion to pass any order as it thinks fit. Such order may be passed on any new argument addressed to the Board of Revenue. It cannot be said as a matter of law that the Board of Revenue cannot entertain any new ground for exemption raised by the assessee for the first time before it. In State of Orissa v. Babu Lal Chappolia [1966] 18 STC 17, it was held by the Supreme Court, that if the appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority may have in the matter. There is no good reason to justify curtailment of the power of the Appellate Assistant Commissioner in entertaining the additional ground raised by the assessee in seeking modification of the order of assessment passed by the Income-tax Officer. From the perusal of various authorities mentioned above, I am of the view that the Sales Tax Tribunal has ample power to allow a new ground for the first time, which is raised before it. That discretion has to be exercised looking to the facts and circumstances of each case as to whether such ground should be allowed to be raised or not. For the reasons given hereinabove, I am of the view that the Sales Tax Tribunal has jurisdiction to entertain the question, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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