A.C.T.O.Ward-2,Circle-A,Jodhpur vs M/S Asian Marketing on 16 January, 2009

Rajasthan High Court – Jodhpur

SB CIVIL SALES TAX REVISION PETITION NO.16/2008- ACTO V/S M/S ASIAN MARKETING : JUDGMENT DTD.
                                                                                     16.1.2009


                                         1/2

 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT

                                       JODHPUR.

S.B. CIVIL SALES TAX REVISION NO.16/2008

Assistant Commercial Taxes Officer, Ward-II, Circle-A, Jodhpur.

                                          versus

     M/s Asian Marketing.

                                     PRESENT

              HON'BLE Dr.JUSTICE VINEET KOTHARI

Mr.Vinit Pandya, for
Mr.Vineet Mathur, for the petitioner.
Mr.N.K.Jain, for the respondent.


DATE OF JUDGMENT                          : 16th January, 2009.

                                     JUDGMENT

1. The controversy involved in the present case is covered by the

recent Supreme Court Decision in the case of Assistant Commercial

Taxes Officer V/s Bajaj Electricals Limited reported in 2008(18)

VST 436 wherein the Hon’ble Apex Court held that even prior to

amendment w.e.f. 22.3.2002 in Section 78(5), penalty could be

imposed on the owner of the goods and therefore, in view of
SB CIVIL SALES TAX REVISION PETITION NO.16/2008- ACTO V/S M/S ASIAN MARKETING : JUDGMENT DTD.

16.1.2009

2/2

aforesaid Supreme Court decision, the order of the Tax Board

dtd.8.6.2007 cannot be sustained.

2. Consequently, this revision petition is allowed and the

impugned order of the Tax Board dated 8.6.2007 is set aside and the

matter is remanded back to the Tax Board for consideration a fresh on

merits in accordance with law. No order as to costs.

(Dr.VINEET KOTHARI)J.

Item No.10
Ss/-

Leave a Comment Cancel