The Rajasthan Sales Tax Act hereinafter referred to as the Act came into force on April 1, 1955.
The Judgment of the Court was delivered by Sikri, J. These two appeals by special leave are directed against the judgment of the Rajasthan High Court allowing Civil Writ Petitions Nos.
On March 28, 1955, Rajasthan Sales Tax Rules hereinafter referred to as the Rules were published in the Rajasthan Gazette.
Appeal by special leave from the judgment and order dated February 5, 1963 of the Rajasthan High Court in D.B. Civil Writ Petitions Nos.
The respondent then filed a petition No.
20 1 of the Constitution, and that the Rules as originally published on March 28, 1955, suffered from numberprocedural defect in the matter of their promulgation and duly came into force on April 1, 1955.
11 has been dismissed by the Honble High Court on 23rd November, 1959.
172 of 1961 challenging the imposition of penalty in respect of the up.65 5 accounting period October 23, 1957 to November 10, 1958.
On April 25, 1960, the Sales Tax Officer made an assessment in respect of the accounting period November 3, 1956 to October 22, 1957, and proceeded to impose a penalty of Rs.
K. Garg, S. C. Aqarwala, D. P. Singh and M. K. Rama murthi, for the respondent.
This numberice was served on the respondent the same day.
28,607 as tax in respect of the four quarters of the accounting period October 23, 1957 to November 10, 1958.
It appears that on January 8, 1960, March 5, 1960 and March 19, 1960, he deposited Rs.
The respondent filed Civil Writ Petition, No.
226 of the Constitution, on April 3, 1961, challenging the imposition of penalty in respect of the period November 3, 1956 to October 22, 1957, and on April 4, 1961, he filed a petition No.
On December 4, 1959, the Sales Tax Officer, Kotah City Circle, sent a show cause numberice to the respondent in the following words Your writ No.
11 of 1958, in the High Court challenging the making of assessments on the turnover of the respondent for the year 1955 56 on the ground that the said Rules were invalid.
C. Kosliwal, Advocate General, for the State of Rajasthan, K. K. Jain and R. N. Sachthey, for the appellant.
On December 6, 1960, the Sales Tax Officer assessed the respondent in respect of the accounting period October 23, 1957 to November 10, 1958, and imposed a penalty of Rs.
408 409 of 1964.
You are, therefore, requested to deposit the tax due upto date within a week, failing which necessary action according to law will be taken.
1 1 of 195 8.
1,000 for number depositing the tax in time on the same grounds.
The respondent filed a return for the 4th quarter ending October 22, 1957, and Rs.
III of 1961 under Art.
Thereupon the respondent withdrew Writ Petition No.
The High Court came to the companyclusion that the penalties had been imposed in violation of Art.
While the petition was pending in the High Court, an Ordinance No.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
The relevant facts are these.
It is number clear from the record whether he filed returns on these dates.
On January 9, 1958, the High Court passed an interim order that the petitioner will keep proper accounts and file the prescribed returns but he shall number be assessed till further orders.
5 of 1959 was promulgated on November 6, 1959, validating the Rules.
111 and 172 of 1961, and quashing orders of the Sales Tax authorities imposing penalties on the respondent, Ghasilal, for delay in payment of tax due.
20 1 of the Constitution, but it is number necessary to deal with this question because we are inclined to accept the companytention raised by the learned companynsel for the respondent, Mr. Garg, that the penalties have been imposed in violation of the relevant statutory provisions.
172 and III of 1961.
11, 898.31 was deposited as tax.
