- (1.) THESE 11 reference petitions involving a common ques-tion of law, are being disposed of by this single order.
(2.) THE brief facts giving rise to these reference petitions are that the non-petitioners-assessees in all these cases carried on the business of old motor parts in Jaipur. THE assessing authorities found that these assessees were dealing in old automobiles parts and accessories which were items of casual trade as defined in section 2 (cc) of the RST Act read with Notification No. F. 5 (51) E&t/ 62 dated 24th July, 1962. THE assessing authorities held that the assessees were liable to pay sales tax on the sale of these old automobile parts and accessories by virtue of section 3 (3) (ii) of the Act, and that they were also liable to registration under Section 6 of the said Act. Though, the order passed by the assessing authorities were appealable, yet the assessee directly filed revision petition before the Board of Revenue, These revision petitions were allowed on 19th August, 1966. The assessing autho-rities filed reference petitions before the Board of Revenue under sec. 15 (1) of the Act praying that the case be stated and the question of law arising from the order of the Board of Revenue may be referred for decision to the High Court. The Board of Revenue rejected all these applications by its order dated 2nd January, 1967, holding that no substantial question of law arises which could be referred to the High Court for its decision. The Assessing Authorities then filed these 11 reference petitions under Section 15 (2) of the Rajasthan Sales Tax Act praying that a direction be issued to the Board of Revenue to state the case and refer the same to this Court for adjudication. By an order of this Court dated 22nd December, 1967, the Board of Revenue for Rajasthan, Ajmer was called upon to state the case and refer the following question of law to this Court: - "whether under the facts and circumstances of the case the non-petitioners are liable to pay tax under Section 3 (3) (ii) of the Rajasthan Sales Tax Act, 1954 on the sales of automobile parts, and also liable to get themselves registered under Section 6 of the Act irrespective of their annual turnover?"
(3.) IN pursuance of this direction of this Court, the Division Bench of the Board of Revenue stated the case and referred the above question of law by its order dated 30/4/1968. It has been contended on behalf of the Assessing Authority by Shri Agarwal that the learned Single Member of the Board of Revenue erred in law in not properly interpreting the Section 3 (3) (ii) of the Rajasthan Sales Tax Act, 1954, which reads as under : - "any other dealer in goods (except cereals and pulses) notified for the purpose of clause (ccc) of Section 20, who is not liable to pay tax under sub-section (1) shall nevertheless be liable to pay tax under and in accordance with the provisions of this Act and the rules made thereunder, whatever may be the amount or extent of his turnover in respect of the sales of goods made by him within the State. " A casual trader has been defined in Section 2 (ccc) as under: - "casual trader" means a person who has, whether as principal, agent or in any capacity, occasional transactions of a business nature involving the buying, selling, supply or distribution of such goods as may be specified by the State Government by notification in the Official Gazette whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration. " ;