- (1.) The extraordinary jurisdiction of this Court has been sought to be invoked to declare the Section 22(6)(a)&(b) of the Rajasthan Sales Tax Act, 1954 (for short, hereinafter referred to as "the Act") to be ultra vires and also to annul the notices Ex.6 and Ex.7 dated 1/3-5-1993 issued by the respondent no.3 under sections 16 (1)(b) and 22(6)(b) of the Act. During the course of hearing, however, the impugnment of the vires of the above provision of the Act has been abandoned.
(2.) We have heard Mr.L.R.Mehta, learned Senior Advocate for the petitioner and Mr.V.K.Mathur, learned counsel for the respondents.
(3.) The pleaded version of the petitioner as outlined in its pleadings is that it is a partnership firm dealing in electrical goods having annual turn-over on an average of Rs.4 lacs. According to the petitioner, it at all relevant point of time maintained the necessary accounts in connection with its business. It has averred that on 23.4.1993 at about 12.00 noon, a team of five persons entered its business premises and demanded Rs.25,000/- and threatened to institute a case of sales tax evasion against it otherwise. The demand having been declined, according to the petitioner, a purported raid of its business premises was conducted. That there was a commotion in course of such an exercise has been mentioned as well. The incident also received media coverage. According to the petitioner, this raid under section 22(1) of the Act was wholly unauthorized, in the face of the notification no.700-A:F.3(E)/Tax/CCT/83-100 dated 3.11.1987 requiring all the Commercial Taxes Officers and Assistant Commercial Taxes Officers posted at Jodhpur to obtain a prior written permission from the Divisional Commissioner (Administration) to exercise the powers under the said provision. The petitioner has asserted that no such written permission was taken by the authorities constituting the team that conducted the raid. That eventually, the respondent no.3-Commercial Taxes Officer, 'C' Ward, Jodhpur did issue two notices dated 1/3-5-1993 under sections 16(1)(b) and 22(6)(b) of the Act was mentioned as well, however, to repudiate the same to be bereft of jurisdiction.;