Vineet Kothari, J. - (1.) The Revenue has filed these revision petitions being aggrieved of the orders of Tax Board dated June 18, 2003, whereby, the Tax Board allowed the assessee's three appeals for assessment years 1990 -91, 1991 -92 and 1992 -93 and set aside the order dated February 16, 2001 passed by the Deputy Commissioner (Appeals). The learned Commercial Taxes Officer had passed the order on March 14, 1997 for these three assessment years invoking his powers under Sec. 9 of the Central Sales Tax Act, 1956 read with Sec. 12 of the Rajasthan Sales Tax Act, 1994 applicable to escaped turnover on the ground that inter -State sales made by the assessee during these period were sales not supported by "C" form required under Sec. 8(1) of the CST Act, therefore, exemption under the notification was not available to the assessee and the exemption wrongly availed was liable to be withdrawn and the assessee was liable to pay due CST applicable on such inter -state sales made by him.
(2.) In the first appeal before the Deputy Commissioner (Appeals), the Deputy Commissioner (Appeals) held in the order dated February 16, 2001 that the learned CTO could not invoke power under Sec. 12 of the Act applicable for reassessment but on the basis of judgment of the honourable Supreme Court in case of State of Rajasthan v/s. Sarvotam Vegetables Products : [1996] 101 STC 547 : AIR 1996 SC 3178 learned assessing authority could invoke jurisdiction to rectify the mistake apparent on the face of record enshrined under Sec. 17 of the Act and thus the learned Deputy Commissioner (Appeals) rejected the appeal of the assessee. The assessee took the matter further in second appeal before the Tax Board which came to be allowed by the impugned order dated June 18, 2003 and learned Tax Board held that learned Deputy Commissioner (Appeals) could not convert the order passed under Sec. 12 of the Act on March 14, 1997 as one under Sec. 17 of the Act while passing the order dated February 16, 2001 as by that time the limitation under Sec. 17 had run out. The learned Tax Board also found that since no notice in prescribed form No. 33 for invoking the power under Sec. 17 of the Act was issued by the CTO but only a notice in the form 12A applicable to invoke the power under Sec. 12 of the Act was issued, therefore, the assessment could not be rectified by resort to Sec. 17 of the Act. Learned Tax Board, therefore, allowed the assessee's appeal and set aside the order of the Deputy Commissioner (Appeals) dated February 16, 2001.
(3.) Being aggrieved by the said order of learned Tax Board, the Revenue is in revision before this Court.;