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ASSISTANT COMMISSIONER SPECIAL CIRCLE versus M/S BHILWARA PROCESSOR LIMITED

High Court of Rajasthan

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ASSISTANT COMMISSIONER SPECIAL CIRCLE v M/S BHILWARA PROCESSOR LIMITED - CRW Case No. 20 of 2006 [2007] RD-RJ 1637 (4 April 2007)

S.B.Civil Review Petition No.20/2006

Assistant Commissioner, Special Circle, Commercial

Taxes, Bhilwara. vs.

M/s. Bhilwara Processor Ltd.

Date : 4.4.2007

HON'BLE MR. PRAKASH TATIA, J.

Mr. S Lodha, for the petitioner.

Mr. V Jain, for the respondent.

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Heard learned counsel for the parties.

Learned counsel for the petitioner submits that inadvertently it was mentioned that the controversy involved in SB Civil Sales Tax Revision No.2537/2003 Dr

(J) has been decided by the decision of this Court in

SB Civil Sales Tax Revision No.1063/2003 (C.T.O.

Circle-B, Udaipur vs. M/s. Shri Raj Taxchem Ltd.) dated 21.9.2004.

It is submitted that in SB Civil Sales Tax

Revision No.2537/2003 Dr(J), the controversy was with respect to levy of interest and that was not issue in

SB Civil Sales Tax Revision No.1063/2003.

Learned counsel for the assesse could not dispute this position.

In view of the above, this review petition is allowed, the order of this Court dated 29.10.2004 is recalled and set aside and SB Civil Sales Tax Revision

No.2537/2003 Dr(J) is restored to its original number.

(PRAKASH TATIA), J.

S.Phophaliya


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