STATE Vs. MAHABIR PRINTING PRESS BEAWAR

JUDGEMENT

(1.) THIS is a revision petition filed by the State against the order of the Deputy Commissioner, Excise and Taxation, Appeals, Jaipur dated 12-3-63.

(2.) THE brief facts of the case are that the non-petitioner firm has been assessed for sales tax for the year 1959-60 by the Assistant Sales Tax Officer, Beawar on 28-2-62. THE petitioner went in appeal before the Deputy Commissioner, Excise and Taxation Jaipur alleging that the non-petitioner firm was closed on 19-2-58, hence the assessment done by the Assistant Sales Tax Officer for the year 1959-60 is illegal. THE Deputy Commissioner allowed the appeal and ordered to refund the tax if recovered.