QUIPPO CONSTRUCTION EQUIPMENT LTD. Vs. STATE OF RAJASTHAN
LAWS(RAJ)-2010-3-91
HIGH COURT OF RAJASTHAN
Decided on March 15,2010

Quippo Construction Equipment Ltd. Appellant
VERSUS
State of Rajasthan And Ors. Respondents

JUDGEMENT

Ajay Rastogi, J. - (1.) SINCE the controversy involved in the above writ petitions is identical, the same are being decided by this common order.
(2.) NOTICES were issued by this Court on 10/03/2010 which were accepted by Mr. RB Mathur who is counsel for the respondent -department. Counsel for petitioners submits that against the assessment year 2003 -04, 2004 -05 and 2006 -07 despite appeals being preferred within the period of limitation under the Rajasthan Sales Tax Act, 1994, the same have not been decided by the Appellate Authority which has compelled the petitioners to file the instant writ petitions.
(3.) OUT of the three appeals preferred against the assessment order, referred to supra, in two appeals, the petitioners have deposited 10% of the amount assessed and in one appeal, as alleged, being the ex -parte assessment order, 5% is the requirement under law that has been deposited by the petitioner and it has not been converted by the respondents.;


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