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TMI Blog2015 (3) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... on furnishing of security for a sum of ₹ 13,55,303/- by way of submitting a bond in RVAT Form 64 along with two sureties, as per his offer, of local parties, acceptable to the authorised officer, as per provisions of Rule 77 of the RVAT Rules within ten days. - Petition disposed of. - S. B. Civil Writ Petition No. 12942/2014, S. B. Civil Misc. Stay Application No. 11905/2014 - - - Dated:- 1-12-2014 - Hon'ble Mr. Justice Mohammad Rafiq,JJ. For the Petitioner : Mr. Sarvesh Jain For the Respondent : Mr. R. B. Mathur with Mr. Nikhil Simlote ORDER By The Court: Mr. R.B. Mathur, learned counsel has put in appearance on behalf of the respondent. Service is complete. This writ petition has been filed by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved thereby, the petitioner preferred appeal before the Rajasthan Tax Board, Ajmer(hereinafter referred to as 'Tax Board'). The petitioner relied before the Tax Board upon the decision in the case of State of Rajasthan Another Vs. M/s. Sodhi Transport Co. and Anr., (2001) 10 Sales Tax Today 219 and prayed that the remaining amount of demand be also stayed on furnishing adequate security to the satisfaction of the Assessing Authority. The Tax Board vide order dated 30.10.2014 stayed the remaining demand till the decision of appeal pending before appellate authority or three months, which ever is earlier, requiring the petitioner to submit security to the satisfaction of the Assessing Authority within 15 days from the date of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the respondent-department has submitted that Section 83(7) of the RVAT Act provides that the Tax Board, during the pendency of an appeal before it, shall not stay any proceeding but it may, on an application in writing from the dealer, stay the recovery of the disputed amount of tax or any other sum or any part thereof on the condition of furnishing adequate security to the satisfaction of the assessing authority or the officer authorised by the Commissioner in this behalf. Learned counsel for the respondent submitted that Rule 77 of the RVAT Rules also provides four modes of furnishing of security, which also includes bank guarantee. In the present case the respondent is insisting upon the petitioner to furnish bank guarantee, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the matter has to be decided on the basis of aforesaid arguments as well as on merits by the first appellate authority because Tax Board in its order dated 30.10.2014 has already directed the first appellate authority to decide the appeal within a period of three months. Although there are four modes provided in Rule 77 of the RVAT Rules, but there is no reason for the respondent to insist upon the petitioner for furnishing bank guarantee, who according to its own showing is a driver and the respondent in the case of other identical parties has adopted last mode of furnishing of security i.e., executing a bond in Form RVAT-64, with necessary modifications where necessary, with two sureties acceptable to the officer or authority concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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