2012 (9) TMI 904

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..... , 2010 passed by the learned Tax Board, Ajmer and order dated March 31, 2008 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur in appeal filed under section 84 of the Rajasthan Sales Tax Act, 1994 against order dated September 11, 2000 passed by the assessing authority are under challenge. The learned counsel for the petitioners vehemently argued that the respondent-assesse .....

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..... missioner (Appeals), Commercial Taxes, Jodhpur, against order dated September 11, 2000. Learned appellate authority disposed of the appeals filed by the respondent-assessee and remanded the matter again to the assessing authority to provide an opportunity of hearing to the respondent-assessee on the point of penalty under section 61 of the Act. The Revenue challenged the order passed by the appell .....

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..... assessee. In my opinion, the concurrent finding given by both the authorities below does not require any interference. Learned Tax Board, Ajmer, has followed various judgments of this court as well as judgment of the honourable Supreme Court for holding that the assessing authority has exceeded its jurisdiction and it cannot be permitted to sit over the order of the DLSC. In my opinion, there i .....

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