C.T.O.Nimbahera vs M/S Ajay
2023 Latest Caselaw 7995 Raj

[2023:RJ-JD:32877]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Revision Petition No. 253/2011

Commercial Taxes Officer, Nimbahera

----Petitioner Versus M/s Ajay S/o Sh. Vijay Singhvi, Maheshwari Mohalla, Nimbahera (Raj.)

----Respondent

For Petitioner(s) : Mr. Sunil Bhandari For Respondent(s) : None present

HON'BLE MR. JUSTICE MADAN GOPAL VYAS

Judgment

DATE OF JUDGMENT 05/10/2023

Learned counsel for the petitioner submits that the

controversy involved in the present revision petition is no more

res integra in view of the judgment passed by the coordinate

Bench of this Court in the case of ACTO s. Harku Maida (SB Civil

Sales Tax Revision No.54/2010), decided on 22.11.2011 wherein

this Court held as under:

"9. The furnishing of declaration in Form No.ET-1 is mandatory requirement and only on that basis, the presumption of personal use of the motor vehicle in question should be drawn by the assessing authority and subject to fulfillment of this condition, alone set off of sales tax paid by the seller in appropriate State from which the motor vehicle in question was purchased and imported within the State of Rajasthan, could be given as per Secton 4(2) of the Act of 1988 and therefore, the mandatory requirement of furnishing of declaration in Form No.ET-1 having not been satisfied in the present case, the Assessing Authority was perfectly justified in imposing full rate of entry tax @ 12% on the respondent-assessee, which erroneously came to be quashed and set aside by the appellate authorities by the impugned orders.

10. This Court while expressing its anguish and concern against the concerned Presiding Officers of the

[2023:RJ-JD:32877] (2 of 2) [CR-253/2011]

appellate forums in the present case, is constrained to quash the orders of the appellate authorities and restore the order dated 6.2.2006 (Annex.1) passed by the assessing authority. The Assessing Authority shall however, be entitled to recover the said amount of Entry Tax with interest from the assessee.

11. Accordingly, the revision petition of Revenue is allowed. No order as to costs."

2. Despite service nobody appeared on behalf of the

respondent.

3. Heard the learned counsel for the appellant and perused the

material available on record as well as the order dated 22.11.2011

passed by the coordinate Bench of this Court.

4. Following the order dated 22.11.2011 passed by the

coordinate Bench of this Court in ACTO Vs. Harku Maida (supra),

the present revision petition is allowed. The questions mentioned

in para no.4 of the revision petition are decided in favour of the

petitioner. Consequently, the order passed by the appellate

authority dated 9.3.2011 in Appeal No.329/2008/Chittorgarh is

quashed and set aside and the order of the Assessing Authority

dated 1.2.2007 is restored. The Assessing Authority shall be

entitled to recover the amount of Entry Tax with interest from the

assessee.

(MADAN GOPAL VYAS),J 26-CPGoyal/-

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