- (1.) THE petitioners have laid this revision petition under Section 86 of the Rajasthan Sales Tax Act 1994 read with Section 3 & 6 of the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act 1988, against the impugned judgment dated 29th of November 2012 passed by the learned Rajasthan Tax Board, Ajmer.
(2.) THE learned Tax Board, by the impugned judgment has set aside the order passed by the Deputy Commissioner (Appeals) and remanded the matter back to the assessing authority for making assessment afresh. While upsetting the order passed by the appellate authority, the learned Tax Board has taken shelter of the earlier Division Bench decision of the Tax Board. Mr. V.K. Mathur, learned counsel for the Revenue, has argued that there was no infirmity, much less legal infirmity, in the order passed by the appellate authority, and therefore, it was not at all desirable from the learned Tax Board to set aside the said order and remand the matter back to the assessing authority. Mr. Mathur further submits that the decision, on which the learned Tax Board has relied, is not a binding precedent, and therefore, the impugned judgment is liable to be interfered with in exercise of revisional jurisdiction of this Court.
(3.) I have given my anxious consideration to the arguments advanced at the Bar, and perused the impugned verdict of the learned Tax Board. True it is, that Division Bench decision of Tax Board is not a binding precedent, but the said decision deserves credence by the authority lower in hierarchy and the said decision cannot be overlooked by the lower appellate authority or assessing authority. If there is any binding precedent on the subject, obviously, the appellate authority, or the assessing authority is under an obligation to follow the same. Learned counsel for the petitioners has not been able to point out any binding precedent on the subject. Therefore, in this view of the matter, I am not inclined to interfere with the impugned verdict of the learned Tax Board, and the instant revision petition is accordingly dismissed.;