- (1.) THIS is a revision filed by State against the order of the Deputy Commissioner, E & T (Appeals), Jaipur dated 31. 7. 63.
(2.) BRIEFLY stated the facts of the case are that the Sales Tax Officer assessed sales tax on the non petitioner who went in appeal before the Dy. Commissioner (Appeals) with the prayer to entertain the appeal without pre-payment of the tax. The Deputy Commissioner allowed the entertainment of the appeal without prepayment of tax. Aggrieved by the above order of the Dy. Commissioner the State has come up in revision before the Board of Revenue. The counsel for the non-petitioner has raised a preliminary objection that no revision under sec. 13 of the Act would lie in this case. This is one of those cases in which a dissolved firm was being assessed and according to the full bench decision of the High Court Punjab reported in 1962 STC page 251 a dissolved firm is not liable to assessment and this position is conceded by the Rajasthan Government in asmuch as they are now trying to amend the law on this point. The only question is whether the Deputy Commissioner had jurisdiction to exercise this discretion of entertaining appeal without payment of tax or not. The counsel for the State has conceded that the Deputy Commissioner had the jurisdiction to entertain the appeal without payment of tax but he has not exercised the discretion judiciously in allowing appeal without payment of tax. The Deputy Commissioner has simply believed that the firm is a dissolved one without going through the record and evidence. The learned counsel for the State has further argued that he has filed revision under sec. 14 (2) of the Rajasthan Sales Tax Act the provisions of which are not identical to Sec. 115 of the C. P. C. where the point of illegal exercise of jurisdiction or material irregularity in exercise thereof or having acted in excess of jurisdiction is to be looked into Sec. 14 (2) of Rajasthan Sales Tax Act gives very wide powers. He has further argued that as per Sec. 14 (1) of the Act the Board of Revenue may in his discretion at any time suo moto or being moved by the assessing authority, for and examine the records of any proceedings under Sales Tax Act and if on consideration any order is found illegal or improper or erroneous, he may pass such orders as deemed fit. I have heard both the counsel for the parties and have gone through the entire record. Third proviso to sec. 13 (1) of the Rajasthan Sales Tax Act, 1954 empowers the appellate authority to entertain an appeal without payment of the amount of assessed tax or on proof of payment of such smaller amount as it may direct. It is, thus, at the discretion of appellate authority to entertain the appeal, with, without payment of tax or payment of smaller amount as directed by the appellate Authority which has been challenged by the State. After careful perusal of the entire record I feel that the discretion has been exercised by the appellate authority judiciously and the appellate authority has given reasons in writing for entertaining the appeal. The revision is therefore, rejected. .;