BANSHIDHAR AND CO RAIPUR Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a revision application filed u/sec. 14 of the Rajasthan Sales Tax Act, 1954, on behalf of M/s. Banshidhar & Co. , by Prabhu Dayal, partner, against the order of the Assistant Commercial Taxes Officer, Jaipur dated 4. 11. 1966, fixing the liability on the applicant for registration.

(2.) THE facts in brief are that on 6. 10. 1965 the said Assistant Commercial Taxes Officer agreed with the contention of the applicant and held that he was not liable for registration. According to the counsel for the applicant, he (R. C. T. O.) consulted the Sales Tax Officer and re-opened the case and decided on 4. 11. 1966 that the applicant, who deals in the business of excavating stones is liable to registration. He also imposed a penalty of Rs. 20/ -. It is against this order that the present revision is being considered.