Narendra Kumar Jain, J. - (1.) HEARD learned counsel for the parties. This revision petition is directed against judgment dated 04.03.2005 passed by Rajasthan Tax Board, Ajmer in Appeal No. 162/2004/Jaipur whereby the appeal filed by the respondent -assessee has been allowed.
(2.) BRIEFLY stated the facts of the case are that assessee/respondent filed an application alongwith composition fees of Rs. 7,000/ - for issuance of composition certificate for the period 1999 -2000 under the provisions of "Composition Scheme for Registered Dealers Dealing in All Kinds of Precious and Semi precious and Synthetic Gems and Stones -1999" issued vide Notification dated 30.04.1999. Assessing officer vide its order dated 20.10.1999 allowed the application and passed an order for issuance of composition certificate for a period of one year. Assessee did not move an application for renewal of composition certificate for subsequent years, therefore, assessing authority vide its order dated 28.12.2001 passed an assessment order for the year 2000 -2001 levying composition amount of Rs. 7,350/ - and interest of Rs. 2,940/ - total Rs. 10,290/ - and issued a demand notice and another assessment order dated 28.12.2001 for the year 2001 -2002 levying composition amount of Rs. 7,718/ - and interest Rs. 1,235/ - and raised a demand of Rs. 8,953/ -.
(3.) BEING aggrieved with the aforesaid orders, assessee filed two separate appeals, but the same were dismissed vide order dated 29.10.2003 by Additional Commissioner (Appeals). Thereafter, assessee preferred two appeals, which were allowed by Rajasthan Tax Board, Ajmer vide impugned judgment dated 04.03.2005. Being aggrieved with the same assessing authority has preferred two revision petitions i.e. present S.B. Sales Tax Revision Petition No. 38/2008 for the year 2000 -2001 and another S.B. Sales Tax Revision Petition No. 37/2008 for the year 2001 -2002.;