Narendra Kumar Jain, J. - (1.) HEARD learned counsel for the petitioner. Both the revision petitions are directed against common order dated 03.03.2010 passed by Rajasthan Tax Board, Ajmer in Appeal No. 1014/2006/Jaipur and Appeal No. 1015/2006/Jaipur, therefore, both the revision petitioner are being disposed of by this common order.
(2.) BRIEFLY stated the facts of the revisions petitions are that the dealer/respondent applied for a composition certificate under the provisions of "Composition Scheme for Registered Dealers Dealing in All Kinds of Synthetic Gems and Stones -1999" published vide notification dated 30.04.1999. Assessing Officer issued a composition certificate to assessee for a period of one year only. Required amount was deposited by the assessee, however, the subsequent financial years i.e. 2000 -2001 and 2001 -2002, neither any application was moved for renewal of composition certificate nor any composition certificate was issued by the assessing officer. From the assessment order dated 25.02.2004, relating to the period 01.04.2001 -31.12.2001, it is clear that assessee filed regular return ST 5 -A for 'nil' sale. Subsequently, assessee informed the assessing officer vide its letter dated 16.01.2002 that he has closed his business with effect from 31.12.2001. Learned assessing officer thereafter passed assessment order dated 22.01.2003 for the period 01.04.2000 to 31.03.2001 levying composition amount/tax and interest total Rs. 35,942/ - and order dated 25.02.2004 for the period 01.04.2001 to 31.12.2001 levying tax and interest total amount Rs. 38,432/ -. Assessing officer while passing the order observed that composition scheme was for five years, therefore, regular return showing 'nil' sale submitted by assessee is not acceptable. Being aggrieved with the same, assessee preferred two appeals before Deputy Commissioner (Appeals). Deputy Commissioner (Appeals) vide its order dated 20.09.2005 allowed both the appeals and set aside the composition amount/tax as well as interest demanded by assessing officer. Thereafter, Revenue preferred two appeals before Rajasthan Tax Board, Ajmer, but the same were also dismissed vide order dated 03.03.2010, which are impugned in these revision petitions by the Revenue.
(3.) SUBMISSION of learned counsel for the petitioner, Mr. R.B. Mathur, is that since composition scheme was for five years, therefore, assessing officer was right in levying composition amount/tax and interest thereon, but Deputy Commissioner (Appeals) as well as Rajasthan Tax Board both committed an illegality in setting aside orders passed by the assessing officer, therefore, the orders passed by both the appellate authorities are liable to be set aside by this Hon'ble Court.;