- (1.) By D.B. Civil Writ Petition No.2710/2003, filed in respect of assessment of Sales Tax for the Assessment Years 1994-95, 1995-96, 1996-97, 1997-98, 1999-2000 and 2000-2001, the petitioner has prayed for the following reliefs:- "i) declare the provisions of section 84(3) of the Rajasthan Sales Tax Act, 1994 as ultra-vires to the Constitution of India and struck down the same; ii) hold without prejudice to above that the amendments made under section 84(3) of the Rajasthan Sales Tax Act are not applicable retrospectively i.e. for the year 2000-2001; iii) quash/set aside the assessment order dated 20.02.2003 (Annexure-7), iv) declare that the petitioner company is entitled for claiming the partial exemption under the notification dated 6.5.86 in addition to the benefit under the Incentive Scheme, 1989; v) restrain the respondent No.3 from taking any coercive measure for recovery of the disputed demand; vi) declare the action of respondent No.3 as illegal, arbitrary and without jurisdiction in disallowing the benefit of the partial exemption under notification dated 6.5.1986; and vii) Such further relief for which petitioner is entitled may also be awarded including cost of the petition."
(2.) Section 84(3) in the Rajasthan Sales Tax Act, 1994 (for short, the Act'), which has since been repealed and substituted in the Rajasthan Value Added Tax Act, 2003, had provided as follows:- "84(3)- Notwithstanding anything contained in sub-section (4) of section 42, no appeal under this section shall be entertained unless it is accompanied by a satisfactory proof of the payment of tax or other amounts admitted by the appellant to be due from him or of such installment thereof as might have become payable, or twenty percent of the tax or other amount assessed, whichever is higher, but the appellate authority may, for reasons to be recorded in writing waive or relax the requirement of depositing of twenty percent of the amount of disputed demand."
(3.) The validity of Section 84(3) of the Act, was upheld by this Court in M/s G.S. Pharmbutor Pvt. Ltd. Vs. State of Raj. & Ors.,2004 2 RLR 546.;