C T O A/E Sriganganagar vs M/S Vikash W S P Ltd
2021 Latest Caselaw 7969 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Revision Petition No. 162/2008

Commercial Taxes Officer, Anti Evasion, Sriganganagar (Raj.)

----Petitioner Versus M/s Vikash W S P Ltd., Sri Ganganagar.

----Respondent

For Petitioner(s) : Mr. Sunil Bhandari. For Respondent(s) : Mr. Ramit Mehta.

HON'BLE MR. JUSTICE ARUN BHANSALI

Order

22/03/2021

This revision petition is directed against judgment dated

23.10.2007 passed by Rajasthan Tax Board, Ajmer, whereby, the

appeal filed by the petitioner against order passed by Dy.

Commissioner (Appeals), Commercial Taxes Department, Bikaner

dated 23.02.2005 has been dismissed.

The Tax Board dismissed the appeal by relying on a Division

Bench judgment of this Court in the case of respondent -

Assessee itself in Vikas WSP Ltd., Sri Ganganagar v. Commisioner

Commercial Taxes Rajasthan, Jaipur and Commissioner, Taxes

Board, Jaipur v. Vikas WSP Ltd., Sri Ganganagar: D.B. Civil Writ

Petitions No.3223/1997 and 2391/1997 decided on 07.10.2003.

The present revision petition was admitted on account of

pendency of Special Leave Petition against judgment dated

07.10.2003 before Hon'ble Supreme Court.

Learned counsel for the parties submit that Civil Appeal

No.3413/2006 arising from the judgment dated 07.10.2003 has

(2 of 2) [CR-162/2008]

been dismissed by Hon'ble Supreme Court on 27.02.2014 and,

therefore, as the issue raised in the present revision petition is

now squarely covered by Division Bench judgment dated

07.10.2003 as upheld by Hon'ble Supreme Court by its order

dated 27.02.2014, the present revision petition may also be

decided in light of the said Division Bench Judgment.

In view of the submissions made, the revision petition filed

by the petitioner is dismissed in light of the judgment dated

07.10.2003 passed in the case of Vikas WSP Ltd. (Supra).

(ARUN BHANSALI),J 111-pradeep/-

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