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TMI Blog2013 (9) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... x Revision Petition No. 82 of 2010 - - - Dated:- 13-9-2013 - J. K. RANKA, J. R. B. Mathur for the petitioner. None appeared for the respondents. ORDER This sales tax revision petition is directed against the judgment of the Rajasthan Tax Board in Appeal No. 1075 of 2006 by which the Tax Board, upheld the order passed by the Deputy Commissioner (Appeals), Ajmer, who held that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) who deleted the surcharge. Dissatisfied with the said deletion the petitioner-Department carried the matter in appeal before the Tax Board and the Tax Board has also upheld the deletion of levy of surcharge following the view of the Tax Board in earlier orders and as per plain language of section 2(41) where tax has been defined. Hence this revision petition. Shri R. B. Mathur, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard needs to be reversed. None appeared on behalf of the respondent despite issue of notice. I have considered the arguments advanced by the learned counsel for the petitioner-Department and have also perused impugned orders as well as the judgments cited by the counsel for the petitioner. It is noticed that this court in the case of Commercial Taxes Officer, Works Contract Leasing Tax, Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gislative competence of the State. The levy of fees cannot be said to be the levy of tax, nor vice versa is true. Admittedly, in the present case, the exemption fees paid by the respondent-assessee to obtain exemption certificate seeking exemption from payment of tax on the works contract, is the fees levied by the State Government in lieu of tax. Once such exemption fees is paid and exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able on the exemption fees paid by the assessee-works contractor and therefore, the impugned levy of surcharge has been rightly set aside by both the appellate authorities below. Thus when this court has already considered this issue and have held the levy of surcharge not proper, then in the light of the aforesaid judgment of this court in my view, no case is made out to deviate with the judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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