Asst. Commissioner Anti Evasion vs M/S Golyan India Leasing And ...
2023 Latest Caselaw 7996 Raj

[2023:RJ-JD:32855]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Revision Petition No. 165/2007

Asst. Commissioner, Anti Evasion Commercial Taxes, Sriganganagar

----Petitioner Versus M/s Golyan (India) Leasing And Finance Co. Pvt. Ltd., Sri Ganganagar

----Respondent

For Petitioner(s) : Mr. Sunil Bhandari For Respondent(s) : Mr. Lalit Pareek

HON'BLE MR. JUSTICE MADAN GOPAL VYAS

Judgment

DATE OF JUDGMENT 05/10/2023

Learned counsel appearing for the respondent submits that

the coordinate Bench of this Court vide order dated 23.5.2007

dismissed the SB Civil Sales Tax Revision No.371/2006 (Assistant

Commissioner, AE, Commercial Taxes at present CTV "A", Sri

Ganganagar Vs. M/s. Golyan Roller & Flour Mills, Sriganganagar

while observing as under:

"In view of the judgment delivered by this Court on 8.5.2007 in SB Civil Sales Tax Revision No.921/2002 (Assistant Commissioner, Commercial Taxes, Pali Vs. M/s. Mahaveer Timber Mart, Ahore), the present revision petition, which arises out of the proceedings initiated for provisional assessment, is liable to be dismissed, hence, dismissed."

2. It is submitted that challenging the aforesaid order dated

23.5.2007 passed by the coordinate Bench of this Court, the

department preferred an SLP being SLP (Civil) No.21218/2007

before the Hon'ble Apex Court, which was dismissed vide order

[2023:RJ-JD:32855] (2 of 2) [CR-165/2007]

dated 23.11.2007. Therefore, it is submitted that the order dated

23.5.2007 passed by the coordinate Bench has attained finality.

3. Learned counsel for the respondents submits that the

present revision petition raising akin and similar dispute, also

deserves to be dismissed.

4. Learned counsel appearing for the petitioner is not in a

position to dispute the aforesaid legal position.

5. In view of the above, the present revision petition stands

dismissed.

(MADAN GOPAL VYAS),J 543-CPGoyal/-

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