Service of Notice

CTO, Tonk Vs. Shri Mahaveer Trading Co., Bambor Distt. Tonk (RTB) 7 Tax update 15.  Rajasthan Sales Tax Act, 1994, section 30- Whether the issue and service of the notice under section 12 of the Old Act was mandatory to acquire jurisdiction? RTB held that under section 12 of the Old Act, the issue and service of the notice was, therefore, not only mandatory to acquire jurisdiction, but also a condition precedent to the validity of the order of reassessment.

Jaipur Metal & Electricals ltd. Vs. Union of India, (1989) 6 RTJS 4 (Raj.) Penalty- Notice-Notice is necessary before imposition of penalty-Penalty set aside & case remanded. R.54 - Held, that no notice was given to the petitioner before imposing the penalty which is a necessary requirement under Rule-54 of the read with Section 9 of the Central Sales Tax Act. However it is made clear that if the Department chooses to do so it will be free to take fresh proceedings for imposing penalty on the assessee after giving proper notice as required under the law.

ACTO, Ward-III, Ratangarh, (Churu) Vs. Yogiraj & Company (RTB) Tax Up-Date Vol. 19 Part 5 Page 234  Notice - Rajasthan Sales Tax Act, 1994 sections 30 and 37- While remanding the cases to the Assessing Authority, the Rajasthan Tax Board held that:- “From the file it appears that though notices have been issued but served to only one person, What is relation of the dealer with this person, it is not known. In addition to it, orders have been passed under two different sections i.e. 30 and 37 which is not proper.