- (1.) These two revision petitions arise out of the order of Tax Board dated 12.12.2008 allowing the Revenue's Appeals against the order of Deputy Commissioner (Appeals), Bikaner dated 28.12.2007.
(2.) The learned Tax Board by the impugned order held against the petitioner assessee that for the work contract executed by him during the year 2003-04 and 2004-05 for the Urban improvement Trust, Bikaner for construction of some buildings in the Engineering College, Bikaner, the assessee was liable to pay the exemption fees in respect of such works contracts @ 1.5% of the gross value of the contract in terms of the Undertaking given by it as per Rule 12 of the Rajasthan Sales Tax Rules, 1995 and the learned Assessing Authority was justified in resorting to Section 30 of the Rajasthan Sales Tax Act, 1994 because in the original assessment order framed by the assessing authority, the said assessing authority had ignored such Undertaking given by the assessee and finding it to be filed belatedly during the course of assessment period, the learned assessing authority passed the assessment order determining lesser tax liability on the assessee than even the exemption fees of 1.5% as payable by the assessee as per the said Undertaking given by him to the awarder of the contract i.e. UIT, Bikaner.
(3.) Learned Counsel for the petitioner assessee, Mr. J.L. Purohit submitted that the Undertaking in question for the five works contracts executed by the petitioner assessee was filed belatedly and the same was not in accordance with Rule 12 of the Rules, which requires such undertaking to be filed within one month from the date of such contract and, therefore, the assessee had the option to request the assessing authority to pass his assessment on the basis of purchases and sales made by him during the said period, irrespective of such Undertaking agreeing for deduction of exemption fee @ 1.5% of the gross value of contract from the payment made by the awarder of the contract i.e. UIT, Bikaner to the contract. He submitted that the original assessment order from 1.4.2003 to 31.3.2004 was legal and valid and on mere change of opinion, the subsequent assessing authority could not resort to Section 30 of the Act to reopen such earlier assessment and frame assessment on the basis of such Undertaking which provides for levy of exemption fee @ 1.5% to be realised from the petitioner assessee. He, therefore, submitted that the Deputy Commissioner (Appeals) was justified in allowing the appeal of the assessee against such order passed by him Under Section 30 of the Act by the order dated 28.12.2007 and the learned Tax Board has erred in reversing the said order of Deputy Commissioner (Appeals) and holding against the assessee that exemption fee @ 1.5% would be leviable.;