Assistant Commissioner, , ... vs M/S Raj Bahadur S/O Shri Chokhe Lal
2022 Latest Caselaw 636 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

         D.B. Sales Tax Revision / Reference No. 82/2021

Assistant Commissioner, Commercial Taxes Department, Circle B,
Bharatpur.
                                                                  ----Petitioner
                                   Versus
M/s Raj Bahadur S/o Shri Chokhe Lal, R/o Village - Goga Raya,
Mathura (Uttar Pradesh.)
                                                                ----Respondent

For Petitioner(s) : Mr. Punit Sighvi, through V.C.

For Respondent(s) :

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE SAMEER JAIN

Judgment

24/01/2022

At the outset, learned counsel for the petitioner-

Revenue submits that the present matter is no more res integra

and the question pertaining to levy of Entry Tax on sole

transaction of vehicle is covered by the decision of Hon'ble High

Court in the case of Assistant Commissioner Vs. Pawan

Bansal vide order dated 21.01.2022 passed in Sales Tax Revision

Petition No.85/2021. The ratio of the said decision is that once the

assessee is a "casual trader" under Section 2(8) of the Rajasthan

Value Added Tax Act, 2003 time limit for carrying out assessment

as per the provisions of Section 28(4) of the Act of 2003 is for a

period of two years.

In the present case, the matter was time barred and

the respondent was admittedly casual trader.

(2 of 2) [STR-82/2021]

In the light of the aforesaid, the present Sales Tax

Revision Petition filed by the petitioner-Revenue is dismissed in

terms of the aforesaid order.

(SAMEER JAIN),J (AKIL KURESHI),CJ

Raghu/5

Powered by TCPDF (www.tcpdf.org)