- (1.) All these sales tax revision petitions have been filed by petitioner M/s. Ajmer Auto Agencies Private Limited seeking to challenge order dated 22.02.2013 passed by Commercial Taxes Officer, Anti Evasion, Ajmer, and orders dated 26.12.2013 and 07.03.2014 passed by the Rajasthan Tax Board, Ajmer. The Commercial Taxes Officer, Anti Evasion, Ajmer, passed an order dated 22.02.2013 imposing tax including penalty under Sections 61 and 55 of the Rajasthan Value Added Tax Act, 2003 (for short, 'the Act of 2003'). By order dated 26.12.2013, the Rajasthan Tax Board remanded the matter to the Commercial Taxes Officer, Anti Evasion, Ajmer, to decide the same afresh and vide order dated 07.03.2014 the application filed by petitioner for rectification in the order dated 26.12.2013 was rejected by the Rajasthan Tax Board.
(2.) Facts of the case are that Commercial Taxes Officer, Anti-Evasion, Ajmer, (for short, 'the CTO') surveyed the business premises of petitioner company on 06.01.2009. After allowing all kind of discounts, credit notes and schemes, he recommended the matter to Deputy Commissioner (Administration), Ajmer, for composition of net turnover. The Assistant Commercial Taxes Officer, Anti-Evasion-III, Ajmer, (for short, 'the ACTO') prepared ex-parte audit report on 30.03.2011. He detected the case under Section 61 of the Act of 2003 and recommended the case to Deputy Commissioner (Administration), Ajmer on 05.10.2011 for transfer of file under Section 37(4) of the Act of 2003 under prosecutor judge theory. It was thereupon that the Deputy Commissioner (Administration), Ajmer, transferred he file to Commercial Taxes Officer, Anti Evasion, Ajmer, for final disposal.
(3.) Commercial Taxes Officer, Anti Evasion, Ajmer, in compliance of the aforesaid order, issued notice on 05.10.2011 under Section 25(1) read with Sections 26(1), 55 and 61 of the Act of 2003. The Assistant Commercial Taxes Officer, Anti Evasion-III, Ajmer, surveyed the business premises of the petitioner company and collected the records related to Assessment Years 2006-2007 to 2011-2012. In Revision Petition No. 107/2014 the assessment year is 2009-2010, in Revision Petition No. 108/2014 the assessment year is 2007-2008, in Revision Petition No. 109/2014 the assessment year is 2006-2007, in Revision Petition No. 110/2014 the assessment year is 2008-2009, in Revision Petition No. 148/2014 the assessment year is 2007-2008 and in Revision Petition No. 145/2014 the assessment year is 2006-2007. The CTO again issued notice to petitioner Company under Section 25(1) read with Sections 26 (1), 55 and 61 of the Act of 2003, proposing tax on the turnover of Rs. 19,20,11,330/-. Similar notice dated 15.03.2012 was issued by the CTO to petitioner Company proposing tax on the turnover of Rs. 94,00,774/- for assessment year 2006-2007, which notice and consequential orders passed thereafter by the Commercial Tax Officer and Rajasthan Tax Board, are under challenge in S.B. Sales Tax Revision Petition No. 109/2014. The petitioner Company submitted its preliminary objections to the notice on 11.01.2012. The CTO thereafter issued another notice on 30.01.2012. Petitioner company submitted detailed preliminary objection along-with para-wise submissions on 21.02.2012. The CTO, based on Dealer Management System register, which, as per petitioner, does not cover discounts, bonus, exchange bonus etc., passed order on 22.02.2012 imposing tax on the turnover including penalty under Section 61 and interest under Section 55 of the Act of 2003.;