9911796707
TMI Blog1992 (4) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1954 (hereinafter called as "the Act") raising the following questions of law: (1) Whether, on the facts and circumstances of the present case, when the Tribunal held that the non-petitioner had no jurisdiction to assess the petitioner and the assessment order and appellate order were set aside, the Tribunal could have remanded the case back for decision to the Commercial Taxes Officer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner is a dealer carrying on the business within the meaning of section 2(cc) of the Rajasthan Sales Tax Act? At the time of hearing of the arguments, the learned counsel for the petitioner has submitted that the order of the Tribunal is dated June 7, 1986, in which the matter was remanded for fresh assessment by the Tribunal to the Commercial Taxes Officer, "A" Circle, Jaipur, for fresh assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that he is not in a position to state as to whether the fresh assessment in order to give effect to the order of the Sales Tax Tribunal dated June 7, 1986, has been passed or not, and as such he cannot make any statement in this regard. It is, however, stated that if the order has not yet been framed within a period of 2 years from the date of communication to the assessing authority then the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment by which the Revenue is deprived of its lawful dues. The Commissioner of Commercial Taxes shall make an enquiry into the matter and take necessary action in accordance with law against the defaulting officer. With these observations the revision petition is dismissed as having become infructuous and no decision is given in respect of the various questions raised by the petitioner, and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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