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TMI Blog2021 (2) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase price, tax payable thereon, etc. and deposit the tax with such officer. Subsection (3) of Section 10 enables the Assessing Officer to assess the tax payable by a Casual Trader on his failure to make a report. In the case of a Casual Trader , the time limit for assessment is one year from the date of making the report, and if no report is made, within two years from the date of the transaction. The date of transaction in this case is 26.12.2009. The question is whether assessment was barred upon expiry of two years from the date of transaction, and/or in other words after 25/26.12.2011 - The Appellate Authority, the Rajasthan Tax Board and the High Court have concurred in arriving at the finding that the assessment of the Respondent was barred by limitation as the Respondent was a Casual Trader . A perusal of the definition of Casual Trader makes it amply clear that a person with occasional transactions of buying/selling are to be treated as casual traders, for whom a shorter time limit for assessment has been imposed under Section 10B(iii) read with Section 10A of the Rajasthan Sales Tax Act 1954. The Legislature could not, possibly, have intended that a person ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd interest of ₹ 72,576/-, the total demand being ₹ 3,00,376/-. 5. Being aggrieved, the Respondent filed an appeal before the Appellate Authority, Commercial Tax Department, Bharatpur being Appeal No. 134/RET/2016 17/A.A./Bharatpur, inter alia, contending that (i) the summons issued for 9.10.2012 was received by the Respondent after that date, after which no further notice was issued and (ii) the Assessment Order was barred by limitation, the same having been passed beyond the period of 2 years from the date of purchase of the said vehicle. Even otherwise, the liability of the Respondent to Entry Tax in respect of the said vehicle was disputed. 6. By an order dated 4.1.2017, the Appellate Authority allowed the appeal of the said Respondent and set aside the Assessment Order impugned, holding that the Respondent was a Casual Trader and, therefore, the limitation for passing an Assessment Order against him was only 2 years from the date of the transaction. 7. Being aggrieved by the aforesaid Order dated 4.1.2017 passed by the Appellate Authority in Appeal No. 134/RET/2016-17/A.A./Bharatpur, the petitioner filed Appeal No. 1132/2017/Bharatpur before the Rajast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rea. 6. Offences and penalties. - (1) Where any person liable to pay tax under this Act fails to comply with any of the provisions of the Act or rules made thereunder, then the Assessing Authority may, after giving such persons a reasonable opportunity of being heard, by order in writing impose on him in addition to any tax payable, a sum by way of penalty not exceeding fifty per cent of the amount of tax. (2) Subject to the provisions of this Act, all the provisions relating to offences and penalties, including interest, of the Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1954) shall, mutatis mutandis apply in relation to the assessment, reassessment, collection and enforcement of payment of tax required to be collected under this Act or in relation to any process connected with such assessment, reassessment, collection or enforcement of payment as if the tax under this Act were a tax under the said Act. 7. Applicability of the provisions of the Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1954) and the rules made thereunder. - Subject to the provisions of this Act and the rules made thereunder, the authorities empowered to asses, reassess, collect and enforce pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of making the report, and if no report is made, within two years from the date of the transaction. The date of transaction in this case is 26.12.2009. The question is whether assessment was barred upon expiry of two years from the date of transaction, and/or in other words after 25/26.12.2011. 14. In this Special Leave Petition, the main contention of the Petitioner is that a single transaction of purchase of a motor vehicle does not bring a person within the definition of Casual Trader . Casual Trader envisages occasional transactions of business involving buying and selling of goods. The plurality of transactions is a condition precedent for treating a trader as a Casual Trader . It is contended that there was only a single transaction in this case. The Respondent could not, therefore, be held a Casual Trader. 15. The Appellate Authority, the Rajasthan Tax Board and the High Court have concurred in arriving at the finding that the assessment of the Respondent was barred by limitation as the Respondent was a Casual Trader . A perusal of the definition of Casual Trader makes it amply clear that a person with occasional transactions of buying/selling are to be treate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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