M/S Super Drillers vs A.C.T.O., Ward-V
2021 Latest Caselaw 908 Raj

(1 of 2) [CR-482/2006]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Revision Petition No. 482/2006 M/s Super Drillers through Prop. Navneet Jhanwar S/o Sh. Rameshwar Lal Jhanwar, Pur Road, Bhilwara (Raj.).

----Petitioner Versus Assistant Commercial Taxes Officer, Ward-V, Bhilwara.

----Respondent

For Petitioner(s) : Mr. Mukesh Gurjar For Respondent(s) : Mr. Sunil Bhandari

HON'BLE MR. JUSTICE ARUN BHANSALI Order 13/01/2021

Learned counsel for the parties submit that issue raised in

the present revision petition is squarely covered by the judgment

of this Court in Ganesh Boring Company Bhilwara (Raj.) v.

Assistant Commercial Taxes Officer Ward-III, Bhilwara: S.B. Sales

Tax Revision Petition No.40/2005, decided on 14.11.2005 and,

therefore, the present revision petition also be decided in the light

of the said judgment in the case of Ganesh Boring Company

(supra).

In the case of Ganesh Boring Company (supra), a Coordinate

Bench of this Court inter-alia has held as under:-

"In that view of the matter no law authorises payment of interest on interest as far as refund under Section 23 of the Act is concerned. That being the position the judgments of the Tax Board and the authorities below suffer from no illegality. There is no force in these revision petitions. The same are, therefore, dismissed."

(2 of 2) [CR-482/2006]

In view of the above, following the judgment in the case of

Ganesh Boring Company (supra), the petition filed by the

petitioner is dismissed.

(ARUN BHANSALI),J 80-pradeep/-

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