2013 (3) TMI 109

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..... Nikhil Simlote on behalf of Mr. R.B. Mathur, for respondents. ORDER This writ petition has been filed against the order dated 26-7-2012 passed by the Rajasthan Tax Board Ajmer dismissing anapplication filed by the petitioner for grant of stay of the order dated 10-1-2012 passed by the Dy. Commissioner Appeals, Commercial Taxes Department, Ajmer. The said application was filed along with an appe .....

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..... as confectionery and thus pushing them as not otherwise classifiable and hence falling in the residual Entry in Schedule V of the Act of 2003 exigible to 12.5% as valorem tax. Counsel submits that the dispute in the present case is not a case of evasion of tax, but the dispute has arisen about rate of tax dependent upon the classification of goods as per the provisions of the RVAT Act. It is subm .....

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..... order. It is submitted that in the facts of the case the dispute under consideration being a bonafide dispute and the petitioner company already having paid tax allegedly short paid discretion ought to have been exercised by the Tax Board in favour of the petitioner company and against the deposit of interest during the interregnum of hearing of the appeal. He submits that the petitioner company .....

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..... ing to exercise its discretion to protect the petitioner company from its liability (under challenge) to pay the interest in respect of demand raised by the department in spite of the fact that the petitioner company had already paid differential but disputed tax during the pendency of appeal under protest. It is quite plain that the present matter does not relate to a situation of evasion of tax .....

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..... tioner is directed to move an application before the Tax Board, for preponement of the date of hearing of the appeal pending before the Tax Board, on or before February 26, 2013. On the said application for preponement of hearing of the appeal of the petitioner company, the Tax Board after fixing a date convenient to the parties shall decide the matter within a period of fifteen days thereafter. .....

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