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TMI Blog2013 (2) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, when the assessee had complied with the directives of the Scheme, by later notifications, his right could not have been curtailed. The Department was precluded from levying additional tax in the light of the two notifications, which was issued at later point of time, the assessing officer was not justified in going behind and holding that the said notifications have retrospective effect. It is also apparent from the record that even no notice was given to the respondent-assessee before passing of the assessment order by the petitioner and without notice the said assessment order was passed, which is also in utter violation of principles of natural justice and cannot be sustained. Therefore, the assessing officer, was not at all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal tax and interest, the respondent preferred appeals before the learned Deputy Commissioner (Appeals), Commercial Taxes Department, Bharatpur, who being satisfied that once, the assessee-respondent had opted for the Composition Scheme of 1999, the same being valid for five years, therefore, the assessing officer was precluded from levying additional tax and accordingly, held that the additional tax cannot be levied as the said notifications have no retrospective operation and quashed the order. The petitioner-Department carried the matter before the Rajasthan Tax Board, Ajmer (in short, the Board ), by way of appeals, who vide its order dated March 6, 2009 after detailed discussions came to the conclusion that the Department ought not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable for a period of five years and he had to deposit the tax as per the Scheme to avail of the benefit of the said Scheme. It is prescribed in the said Scheme itself, that even the certificate issued under the said Scheme is deemed to be an assessment order and therefore, when the assessee had complied with the directives of the Scheme, by later notifications, his right could not have been curtailed. The Department was precluded from levying additional tax in the light of the two notifications, which was issued at later point of time, the assessing officer was not justified in going behind and holding that the said notifications have retrospective effect. Since, both the aforesaid notifications curtailed the right of the assessee-respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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