STATE Vs. CHHAGANMAL BASTIMAL

JUDGEMENT

(1.) THIS is a revision filed by State against the order of the Deputy Commissioner, E & T (Appeals), Jaipur dated 31. 7. 63.

(2.) BRIEFLY stated the facts of the case are that the Sales Tax Officer assessed sales tax on the non petitioner who went in appeal before the Dy. Commissioner (Appeals) with the prayer to entertain the appeal without pre-payment of the tax. The Deputy Commissioner allowed the entertainment of the appeal without prepayment of tax. Aggrieved by the above order of the Dy. Commissioner the State has come up in revision before the Board of Revenue.