- (1.) THIS is a revision application, purporting to be under the Rajasthan Sales Tax Act in Form ST 9, on behalf of Shri motilal, against a decision dated 16-9-1964 by the Asstt. Commercial Taxes Officer, Ward 'a', Bhilwara.
(2.) THE facts are that the dealer "m/s. Nathmal Mundra" of Bhilwara was assessed for the period 1-4-60 to 31-3-61 under the Central Sales Tax Act to tax amounting to Rs. 4249-95 np and a penalty of Rs. 1000 was imposed. An application for recovery of these amounts under the Rajasthan" Land Revenue Act was sent by the assistant Commercial Taxes Officer to the S. D. , Bhiiwara, with a letter dated 14-8-64, THE names of Sitaram, Hari Prasad and Motilal were shown in the application as partners in the dealer firm along with Shri Nathmal. THEse names were included on the basis of certain averments made before the A. G. T. O. by Shri Nathmal THE 'bajrang Dal Mill' in which Shri Motilal was said to have some partnership interest, was also mentioned as a property from which recovery could be made. Shri Motilal made an application dated 2-9- 64 objecting to the recovery from him and the attachment of the Dal Mill. THE A. G. T. O. considered this application and decided to write to the S. D. O. confirming the earlier entries in the recovery application, namely that Motilal was a partner in the the business assessed (M/s. Nathmal Mundra) during the relevant period, that he had partnership interest in the Bajrang Dal Mill and that recovery to the extent of his interest could be made from the Dal Mill. It is against this decision that the revision application has been made. Learned counsel for applicant argued that the decision of the ACTO was wholly irregular as it was not based on proper enquiry and involved unfounded inferences. The departmental representative argued that the revision application was not at all entertainable as it was not against an order under the R. S. T. Act. I have considered the mater. The application to the S. D. O. for recovery under the Rajasthan Land Revenue Act is made under sec 257 A of that Act. All proceedings with reference thereto have necessarily to be under that Act and not the Rajasthan Sales Tax Act. Any objection to the application, or to the proceedings following it, must be under, and in accordance with, the Rajasthan Land Revenue Act. If the aggrieved party made an application to the assessing authority and that authority after considering the application decided to write to the S. D. O. to a certain effect, that decision or that communication, does not become on order under the Rajasthan Sales Tax Act. In fact, any objections etc, to the recovery application under sec. 257-A of the Rajasthan Land Revenue Act or the attachment proceedings etc. following it, should have been submitted to the Collector or the S. D. O. (Assistant Collector), who alone would be competent to decide them under that Act. Even now, it is open to the applicant to raise objections to the recovery proceedings before the Asstt. Collector (S. D. O ). Anything which the ACTO may have written to the S. D O. is not going to bind the latter in his decisions under the Rajasthan Land Revenue Act. As the impugned decision of the A. C. T. O. to write to the S. D. O. is not an order under the Rajasthan Sales Tax Act, being in the context of the application under sec. 257-A of the Rajasthan Land Revenue Act, no revision application against it is entertainable under sec. 14 (2) of the Rajasthan Sales Tax Act. The application is, therefore, rejected. .;