M/S Hdfc Bank Ltd vs Assistant Commissioner, Anti ...
2021 Latest Caselaw 6178 Raj/2

      HIGH COURT OF JUDICATURE FOR RAJASTHAN
                  BENCH AT JAIPUR

        S.B. Sales Tax Revision / Reference No. 44/2021

M/s Hdfc Bank Ltd., Time Square Mall, Vidyadhar Nagar, Jaipur
Rajasthan Through Its Authorized Signatory Shri Vikram Saini
S/o Shri Gulab Chand Saini Aged About 41 Years, R/o A-8,
Adarsh Colony, Shanti Nagar, Jaipur-302006
                                                                ----Petitioner
                                 Versus
Assistant   Commissioner,        Anti-Evasion,          Rajasthan,    Circle-I
Commercial Tax Department, Jaipur.
                                                              ----Respondent

Connected With S.B. Sales Tax Revision / Reference No. 41/2021 M/s Hdfc Bank Ltd., Time Square Mall, Vidyadhar Nagar, Jaipur, Rajasthan Through Its Authorized Signatory Shri Vikram Saini S/o Shri Gulab Chand Saini R/o A-8, Adarsh Colony, Shanti Nagar, Jaipur-302006

----Petitioner Versus Assistant Commissioner, Anti-Evasion, Rajasthan, Circle-I, Commercial Tax Department, Jaipur.

----Respondent S.B. Sales Tax Revision / Reference No. 42/2021 M/s Hdfc Bank Ltd., Time Square Mall, Vidyadhar Nagar, Jaipur, Rajasthan Through Its Authorized Signatory Shri Vikram Saini S/o Shri Gulab Chand Saini R/o A-8, Adarsh Colony, Shanti Nagar, Jaipur-302006

----Petitioner Versus Assistant Commissioner, Anti-Evasion, Anti-Evasion, Rajasthan, Circle-I, Commercial Tax Department, Jaipur.

----Respondent S.B. Sales Tax Revision / Reference No. 43/2021 M/s Hdfc Bank Ltd., Time Square Mall, Vidyadhar Nagar, Jaipur, Rajasthan Through Its Authorized Signatory Shri Vikram Saini S/o Shri Gulab Chand Saini R/o A-8, Adarsh Colony, Shanti

(2 of 3) [STR-44/2021]

Nagar, Jaipur-302006

----Petitioner Versus Assistant Commissioner, Anti Evasion, Rajasthan, Circle-I, Commercial Tax Department, Jaipur.

                                                                ----Respondent


For Petitioner(s)        :     Mr. Narendra Singhvi
For Respondent(s)        :

HON'BLE MR. JUSTICE SATISH KUMAR SHARMA

Order

29/10/2021

All these Revision petitions have been directed against the

order dated 02.12.2020 of Rajasthan Tax Board, Ajmer passed in

Appeal Nos.144/2018, 145/2018 and 146/2018 all titled as M/s

HDFC Bank Limited, Time Square Mall, Vidhyadhar Nagar, Jaipur

vs. Assistant Commissioner, Anti Evasion Rajasthan Circle-I,

Commercial Tax, Jaipur whereby the appeals of the petitioner-

Bank challenging the order of Appellate Authority holding the

petitioner- Bank liable for payment of tax on sale of re-possessed

financed vehicles have been dismissed.

Having heard learned counsel for the petitioner, this Court

finds that the impugned common order of Rajasthan Tax Board

dismissing all the above three appeals is based on the judgment

dated 23.02.2017 passed by this Court in S.B. Sales Tax

Revision/Reference Nos.1, 2, 3, 4, 5, 6, 169, 170, 171, 172, 173,

174, 175/2016 and 44, 45, 46, 47, 48, 49, 36/2015; HDFC Bank

Limited And Ors. vs. CTO Anti Evasion Rajasthan, Circle-III, Jaipur

And Ors., wherein it has been categorically held that the

petitioner-Bank/ Finance Company is liable to pay tax and interest

(3 of 3) [STR-44/2021]

on the sale of re-possessed financed vehicles. This Court does not

find any ground to disagree with the same.

Learned counsel for the petitioner fairly admits that the

above judgment of this Court is still in force.

In view of the above, all these petitions are therefore

dismissed in terms of the above cited judgment of this Court.

(SATISH KUMAR SHARMA),J

Simple Kumawat /07-10

Powered by TCPDF (www.tcpdf.org)