- (1.) These two sales tax revision petitions are directed against the order dated August 18, 2009 passed by the Rajasthan Tax Board (in short, "the Tax Board") in Appeal Nos. 2017/2008 and 2020/2008 for the assessment years 1989-90 and 1991-92, respectively, by which the Tax Board dismissed the appeals filed by the petitioners seeking refund of amount deposited as pre-requisite condition for enabling the petitioners to file appeal before the appellate authority, the Deputy Commissioner (Appeals) (in short, "the DC (A)"). Interesting issue emerges in the instant case as to whether the amount having been deposited by the assessee as pre-condition of filing appeals before the appellate authority under section 84(3) of the Rajasthan Sales Tax Act, 1994 can be refunded or not.
(2.) The brief facts stated in STR No. 234 of 2009 which relates to the assessment year 1991-92 are that the assessment order came to be passed on September 22, 2006 by which an amount of Rs. 28,43,027 was demanded as tax. The original assessment order was passed in this case on February 2, 2004. It was noticed by the assessing officer that the condition of clause 4(e)(i) of the Sales Tax Incentive Scheme, 1987 has been violated. To assail the order of assessing officer before the DC (A), the assessee deposited an amount of Rs. 2,90,000 as a pre-condition to prefer appeals before the DC (A) on October 20, 2006.
(3.) Subsequent to deposit of the said amount which the assessee claims that it was not at all leviable/chargeable, nevertheless to prefer appeal under section 84(3), the said amount was deposited as aforesaid.;