PALLI, J. - (1.) THESE two revisions are directed against the order passed by the Rajasthan Sales Tax Tribunal, Ajmer (Annx. 3), whereby the learned Tribunal in the facts and circumstances was feeling helpless to reach a decision because of the non- cooperation of the officers of the Northern Railway. After discussing the history of the entire case and the conduct of the parties, the learned Tribunal deemed it proper to remand the case to assessing authority with certain directions and further ordered that the case be re-opened and the assessment be made afresh and thereafter orders be passed according to law. There is hardly any ground to interfere in the present revision since the matter has been ordered to be decided afresh. The learned counsel appearing for the petitioner has not been able to persuade this Court to take any other view.
(2.) THE revision petition is consequently dismissed. Some startling and revealing facts have come to my notice on perusal of the judgement passed by the learned Tribunal and I cannot refrain myself from making certain observations and further directions in the matter, which in my opinion are needed. The petitioner was assessed under section 10 of the Rajasthan Sales Tax Act, 1954, hereinafter referred to as the Act, for the years 1985-86 and 1986-87. Later it was found that the petitioner had not disclosed the turn-over in respect of the materials of the Northern Railway sold by auction. It was further found that sales tax was collected but not deposited. Proceedings for re- assessment were started under section 12 of the Act. The petitioner was unable to furnish the desired information and it was made out by him that the material belonged to different branches of the Railways and there were separate registration certificates. A prayer was made that the authorities be associated. Assessments were made. Appeals were filed and the matter also came to this Court in writ petitions decided on 09. 02. 1993, whereafter special appeal was filed and rejected. The appellate authority thereafter decided the matter and the liability of tax and interest was maintained. Penalty was, however, reduced. The matter was taken to the Tribunal in appeal. Stay having been rejected, writ petitions were again filed and dismissed on 28. 10. 1993. Before the Tribunal the parties placed number of documents and looking into the points involved, the learned Tribunal allowed these documents to be placed on record. Some other record which was needed could not be made available since the same was with the authorities and officers of the Northern Railway and a request was made repeatedly for summoning the record. After considering the rival contentions of the parties and on perusal of the material available on record, the learned Tribunal made certain observations in paragraph (7) of the judgement. The relevant portion is reproduced hereunder: "it appears that the appellant, being very low in the hierarchy of the Northern Railway Administration, found himself in a fix how to produce the record for proper adjudication of liability. The contention. . . . . . auction sale. We cannot refrain to comment that this litigation is the indirect result of the apathy or indifference shown by the Controller of Stores, Delhi or the General Manager, Northern Railway. Complicity of the Govt. or State in the litigation in inviting serious comments from all the sections of the society. Here is a case which illustrates how the litigation is allowed to flourish by higher authorities. We cannnot for a moment believe that the Controller of Stores or the General Manager, Northern Railway was not aware of the present litigation involving huge stakes of the Government. The curious part of it is of that even after realising the tax some of the officers committed lapse in depositing the tax and when tax litigation was filed, one another started accusing for the failure of the depositing of the collected tax. If the Controller of stores or General Manager, Northern Railway had intervened at the initial stage when the ailment started, the Northern Railway could have been saved of substantial financial liability. If the authorities below the General Manager, Northern Railway failed to carry out legal obligation and thereby caused huge and avoidable loss to the Northern Railway the Controller of Stores or General Manager Railways cannot avoid their liability. We appreciate that the appellant despite his best efforts could not succeed in producing the record or marshalling the facts for a proper and rational adjudication of liability between the various authorities of the Northern Railway. We hope these observations will not go unheed by the concerned authorities. " After making the aforesaid observations, the learned Tribunal ordered that a copy of the order be sent to the Controller of Stores and the General Manager, Northern Railway for necessary action and the matter has been remanded back to the assessing authority for fresh decision in the light of the directions and observations made in the order. I am not aware whether the order passed by the learned Tribunal has been brought to the notice of the Controller of Stores and the General Manager, Northern Railway. If not, the same is ordered to be brought to the notice of these two authorities immediately. I have looked upon the matter seriously. The assessing authority is directed to make all its efforts to send for the desired record and after appraisal pin point the responsibility of those persons and officers of the Railways who for lapses on their part contributed in heavy financial irregularity and losses caused to the Railway Administration. I also direct the Controller of Stores and General Manager, Northern Railway to intervene in the matter without further delay and an enquiry be made to fasten the liability in the light of the observations made by the learned Tribunal. These two authorities after investigation and enquiry pass such appropriate orders to take action against the defaulters and the losses caused be ordered to be recovered from them. A copy of this order be sent forthwith to these authorities for taking appropriate action in the matter. These authorities are further directed to send complete information with details of the action taken in this respect. The assessing authority is also directed to inform the progress of the case periodically every month and steps taken in the light of the judgement of the Tribunal. The Controller of Sotres and the General Manager, Northern Railway shall supply to this Court the desired information of the steps taken by them in this regard within three months from today. The office is directed that immediate compliance of the order be made and copy of this order be sent to all concerned. .;