9911796707
TMI Blog2009 (1) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... as Act, 1988 (hereinafter referred to as, "the Act of 1988"). The Tax Board held that the respondent-assessee was a "casual trader" and, therefore, the limitation for passing assessment order against him was only 2 years as prescribed under section 30(5) of the Rajasthan Sales Tax Act, 1994, the provisions of which were mutatis mutandis applied to the said Act of 1988. The learned counsel for the Revenue urged that there was no basis or justification with the Tax Board to hold the respondent-assessee as "casual trader" though he did not fall within the definition of "casual trader" as defined in section 2(9) of the RST Act, 1994 as the transaction of purchase of motor vehicle in question was for personal use and not in the nature of busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Government by issuing a notification, whether for cash or deferred payment, or for commission or remuneration or other valuable consideration; " Section 31 deals with the assessment in the case of casual traders also provides that if a casual trader is registered under the Act, he shall be assessed like any other registered dealer, however, if he is not registered under the Act then an obligation is cast upon such casual trader to make a report of the transaction in question to the concerned assessing authority having jurisdiction and upon such report, the assessment has to be made by the concerned assessing authority. In such circumstances only, the period of limitation of two years prescribed under sub-section (5) applies otherwise se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard dated February 13, 2002 to the respondent-assessee. The said assessment order produced as annexure 1 in the said revision petition clearly stipulates that the respondent-assessee had neither got issued the form No. ET-1 nor furnished any such form to the assessing authority. This court is at loss to understand how the Tax Board could treat the respondent-assessee as a "casual trader" just for askance without any evidence being there in this regard and hold the assessment to be time-barred. The impugned order of the Tax Board, therefore, cannot be sustained. As far as rate of tax is concerned, it appears that since the assessee did not appear before the assessing authority, he applied the rate applicable on the date of passing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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