J.K. Ranka, J. - (1.) These instant petitions involving common question of law is directed against the order of Rajasthan Tax Board and is decided by this common order for the sake of convenience and as agreed by the parties. The Tax Board in the impugned order came to the conclusion that the Assistant Commissioner, Commercial Taxes Department, Anti Evasion Wing, who passed the assessment order levying tax under the Rajasthan Tax on Entry of Motor Vehicles Into Local Area Act, 1988, had no jurisdiction, therefore, has quashed the assessment orders itself. The appeals were admitted on questions: - - "i) Whether in the facts and circumstances of the case the Rajasthan Tax Board has not acted illegally and perversely in allowing the appeal filed by the respondent and setting aside the order passed by the appellate authority by which the matter was only remanded to the assessing authority. ii) Whether in the facts and circumstances of the case the Rajasthan Tax Board has not acted illegally and perversely in allowing the appeal filed by the respondent and setting aside the order passed by the appellate authority holding that the Anti -evasion wing has no jurisdiction in the case of person and simply remanded the matter to the regular assessing authority. iii) Whether Sec. 3(2)(b) of the Act of 1988 does not mutatis mutandis apply on non -dealers just in the same manner in which they apply to the dealer. iv) Whether the anti Evasion Officers do not have the jurisdiction by virtue of Sec. 3(2)(b), 6 & 7 of the Act of 1988 read with the provision of the Rajasthan Sales Tax Act to check the vehicles and realize the tax with a view to avoiding the tax evasion. v) Whether the view taken by the learned Dy. Commissioner (Appeals) as upheld by the learned Tax Board that the Anti Evasion authorities did not have any jurisdiction over the "persons" but would have jurisdiction only on "dealers" as per the notification No. 3(a)(9)Jurs/Tax/CCT/97 -1 dated 1.4.1997 issued by the Commissioner, Commercial Taxes and, therefore, the assessment order passed in the present matter would be a "nullity", is legally sustainable. vi) Whether in the facts and circumstances of the matter, the Rajasthan Tax Board was justified in accepting the appeal filed by the respondent without appreciating the provisions of Sec. 84 of the RST Act, 1994."
(2.) The brief facts noticed are that some of the respondents are regular assessees under the sales tax laws and few others are individuals who had purchased motor vehicles from the dealers from outside the State of Rajasthan but the vehicles were intended for being used by them in the State of Rajasthan. It has been held by the Assessing Officer that on verification of the information gathered from the Regional Transport Officer and on verification of declaration form ET -1 it was noticed that though the vehicles were purchased from outside the State of Rajasthan but brought into the State of Rajasthan without the declaration form ET -1 which according to the Assessing Officer was mandatory to be filled in and filed and non filing is in violation of the provisions laid down under the Rajasthan Tax on Entry of Motor Vehicles Into Local Area Act. Accordingly, notice was issued, the respondents did file reply, inter alia, stating that they paid the tax in other State and when they had paid the road tax of the State, any other tax was not required to be paid. They also contended that they were not aware of declaration form ET -1 and had they been made aware there was no difficulty in filing the declaration form. However, the Assessing Officer was not satisfied with the explanation so offered and in the light of judgment rendered by the Division Bench of this Court in M/s. Ashapura Oil Centre v/s. State of Rajasthan & Another : 2000 (2) WLN 408, held that tax was required to be levied and so also penalty and interest, which according to the Assessing Officer was mandatory. The matter was carried in appeal before the Dy. Commissioner (Appeals), who vide order dated 24.1.2004 while upholding the finding of the Assessing Officer, but came to the conclusion that the Assistant Commissioner, Commercial Tax Department, Anti Evasion Wing had no jurisdiction to pass the assessment order and remitted/remanded the matter to the appropriate Commercial Tax Officer who had jurisdiction to pass assessment order.
(3.) Both the Revenue as well as the assessees assailed the order of Dy. Commissioner(Appeals). While the contention of the Revenue was that the order passed by the Anti Evasion Wing was just and proper, however, the claim of the respondent -assessees was that once the Anti Evasion Wing has no jurisdiction, therefore, no order could have been passed and the said order by the Assessing Officer was a nullity. The Tax Board accepted the contention raised on behalf of the assessees and quashed the assessment order itself holding that the authority who had passed assessment order had no jurisdiction.;