Commercial Taxes Officer vs M/S Lodha Off Set Ltd
2022 Latest Caselaw 6203 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN JODHPUR

D.B. Sales Tax Ref./rev. No. 42/2019

Commercial Taxes Officer

----Petitioner Versus M/s Lodha Off Set Ltd.

----Respondent

For Petitioner(s) : Mr. Hemant Dutt For Respondent(s) : Mr. Ramit Mehta Mr. Tarun Dudia

HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI

Order

27/04/2022

The instant revision which has been preferred by the

Commercial Taxes Officer, Jodhpur involves the following

substantial questions of law:-

(i) Whether, in the facts and circumstances of the case,

the learned Rajasthan Tax Board, Ajmer was justified in

holding that the order passed by the Deputy

Commissioner (Appeal) on the basis of judgment of

Hon'ble Court is not available to rectification on the

basis of order of Hon'ble Supreme Court in SLP against

the judgment of the Hon'ble High Court?

(ii) Whether in the facts and circumstances of the case the

order of the learned Rajasthan Tax Board, Ajmer is

apparently contrary to provisions of Section 33 of the

RVT Act wherein explanation to sub-section (1)

(2 of 2) [STR-42/2019]

stipulate that an order being rendered invalid due to

judgment of Hon'ble Supreme Court is a mistake

apparent from record?.

Hence, the same is admitted. Admit.

Shri Ramit Mehta and Tarun Dudia, Advocates appear and

waive service on behalf of the respondent.

List for hearing in due course.

(VINOD KUMAR BHARWANI),J (SANDEEP MEHTA),J 68-Sudhir Asopa/-

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