Rajasthan High Court - Jodhpur
M/S Bhairav Kripa Traders Bassi vs State Of Raj And Ors on 19 July, 2021
Bench: Dinesh Mehta
(1 of 3) [CW-8524/2012]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
S.B. Civil Writ Petition No. 8524/2012
M/s Bhairav Kripa Traders, Bassi, Chittorgarh through its
proprietor Shri Ram Swaroop s/o Shri Mohan Lal Gadiya, age 67
years, r/o Bassi, Chittorgarh.
----Petitioner
Versus
1. State Of Raj through the Commissioner, Commercial Taxes
Department, Jaipur
2. Assistant Commissioner (Commercial Taxes Department),
Circle-Chittorgarh
3. Deputy Commissioner (Administration), Commercial Taxes
Department, Bhilwara
4. Commercial Taxes Officer, Circle Chittorgarh
----Respondent
For Petitioner(s) : Mr. Vinay Kothari
For Respondent(s) : Mr. Sunil Bhandari, through Cisco
Webex App
JUSTICE DINESH MEHTA
Order
19/07/2021
1. The present writ petition has been preferred laying challenge
to order dated 15.06.2012, passed by the respondent No.2.
2. The petitioner had raised an apprehension that since the
order impugned dated 15.06.2012 is passed under the
instructions/directions of the Deputy Commissioner,
(Administration), his appeal before the Deputy Commissioner
(Appeals) if preferred under Section 82 of Rajasthan Value Added
Tax, 2003 (hereinafter referred to as 'Act of 2003'), shall be
inefficacious, as the appellate authority will feel bound by the
directions issued by the Deputy Commissioner respondent No.3.
(D.B. SAW/51/2013 has been filed in this matter. Please refer the same for further orders)
(2 of 3) [CW-8524/2012]
3. The writ petition was initially disposed of by a Co-ordinate
Bench of this Court vide order dated 22.08.2012 with a liberty to
the petitioner to directly prefer an appeal before the Rajasthan Tax
Board, Ajmer, under Section 84 of the Act of 2003, instead of filing
an appeal before the appellate authority under Section 82.
4. The aforesaid order was challenged by the respondent-State
by way of intra Court appeal, which was registered as DBCSA
No.51/2013. The Division Bench was pleased to allow the appeal
filed by the State vide order dated 03.05.2013, inter alia holding
that the learned Single Judge was not justified in disposing of the
writ petition without hearing the respondent-State. The case was
however, remitted back for decision afresh by the Writ Court.
5. The present writ petition has, therefore, come up for
consideration afresh.
6. Mr. Kothari informs that pursuant to judgment dated
22.08.2012 passed by the Co-ordinate Bench of this Court, the
petitioner had preferred an appeal before the Rajasthan Tax
Board, Ajmer, which was however, kept in abeyance in light of the
Division Bench order dated 03.05.2013. It is also informed that
petitioner has fulfilled the condition of pre-deposit.
7. After hearing learned counsel for the parties and having
regard to the circumstances which entailed passing of the
assessment order dated 15.06.2012, this Court deems it
appropriate to direct the petitioner to file an appeal under
provisions of Section 82 of the Act of 2003 before the Deputy
Commissioner (Appeals) within a period of 30 days from today.
8. If the appeal is preferred within 30 days, subject of course to
satisfy himself about fulfilling the mandate of Section 82 - namely
paying the requisite amount as pre-deposit, the appellate
(D.B. SAW/51/2013 has been filed in this matter. Please refer the same for further orders)
(3 of 3) [CW-8524/2012]
authority shall decide the same, in accordance with law on its own
merit, without being influenced by the observations or directions
issued by the Deputy Commissioner (Administration) placed as
Annex.5 & 6 with the writ petition.
9. Since the petitioner has been directed to file an appeal
afresh before the Deputy Commissioner (Appeals), his appeal
before the Rajasthan Tax Board, Ajmer, would be dismissed as
infructuous/withdrawn.
10. The appellate authority will naturally take into account the
amount which is said to have been deposited by the petitioner for
maintainability of appeal as directed by the Single Judge vide its
order dated 22.08.2012.
11. Since the matter is nine years old, the appellate authority is
directed to decide the same, as early as possible, preferably within
a period of three months from today, treating the appeal to be
within time, if filed within 30 days from today.
12. Till the appeal is decided, recovery of the demand, in relation
to assessment order dated 15.06.2012, shall remain stayed.
(DINESH MEHTA),J
1-Amar/-
(D.B. SAW/51/2013 has been filed in this matter. Please refer the same for further orders)
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