Milap Chandra Jain, J. - (1.) These revision petitions have been filed under Section 15, Rajasthan Sales Tax Act, 1954 (hereinafter to be called 'the Act') against the common order of the Rajasthan Sales-tax Tribunal, Ajmer dated July 13, 1993, by which the second appeals of the assessee-company-respondent (In short 'the Company' ) have been allowed and the assessment orders dated 24th and 26th November, 1992 of the Commercial Taxes Officer, Special Circle II, Jodhpur (In short 'the CTO') and the common order of the Deputy Commissioner (Appeals), Jodhpur dated January 7, 1993 have been set aside and the cases have been remanded to the Commercial Taxes Officer, Special Circle I, Jodhpur for passing fresh assessment orders under Section 10 instead of Section 7B of the Act and for refunding the amounts to the Company as per the directions of the High Court given in the writ petitions filed and decided earlier. By the said orders, following amounts of tax, interest and penalty have been imposed against the Company:- JUDGEMENT_54_LAWS(RAJ)11_19931.html
(2.) The facts of the case giving rise to these revision petitions may be summarised thus. The company is a registered company engaged in manufacture of while cement. Its plant is situated in village Kharia Khangar (District Jodhpur). In the Registration Certificate, its principal place of business has been shown at Shastri Nagar, Jodhpur. In July 1992, the company shifted its entire office including administrative office from Shastri Nagar, Jodhpur to the said village Kharia Khangar and only a skeleton staff remained at Shastri Nagar, Jodhpur for liaison work. The areas of Shastri Nagar and Kharia Khangar fall within the territorial jurisdiction of the Commercial Taxes Officer, Special Circle II, Jodhpur and the Commercial Taxes Officer, Special Circle I, Jodhpur respectively. The CTO surveyed the business premises of the company and inspected its records at both the aforesaid places from June 6, 1992 to October 9, 1992. On August 1, 1992, the Company intimated the CTO about the shifting of its administrative office from Shastri Nagar to Kharia Khangar. On 12th and 13th October, 1992, the CTO issued notices under section 7B of the Act read with Section 9(2), Central Sales Tax Act, 1956 for the assessment years 1991-92 and 1992-93 respectively. Both the notices were received by the Company on October 14, 1992. At the request of the Company, the cases were adjourned to November 23, 1992. The Company sent applications under Section 12B of the Act that its principal office had been shifted from Shastri Nagar to Kharia Khangar which falls within the territorial jurisdiction of the CTO, Special Circle I, Jodhpur and as such the Commercial Taxes Officer, Special Circle II, Jodhpur (CTO) has no jurisdiction to issue the said notices and prayed for the transfer of the cases to CTO, Special Circle I, Jodhpur. These applications were received in his office on November 13, 1992. Again an application was moved on November 17, 1992 requesting him to decide the said applications first as they go to the root of the matter.
(3.) The case of the Company is that the C110 did not fix the said applications for hearing and he did not hear its authorised representatives before rejecting them and passing said ex-parte assessment orders. On November 23, 1992, its Senior Accounts Officer Nirmal Ostwal and authorised representative T.P. Gaggar C.A. appeared before him and invited his attention towards the said application dated November 17, 1992. They were intimated by the CTO that he had referred the said applications to the Additional Commissioner, Rajasthan, Jaipur and their cases would be taken after his (Additional Commissioner) decision on the said applications. Subsequently, the Company learnt that the CTO had rejected their applications on November 23, 1992 and had passed the said ex-parte assessment orders.;