S.B. SALES TAX REVIEW PETITION NO.

10/2008
M/s Deepak Enterprises Vs.Commercial Taxes Officer, Sri Gangangar.

Date of order : 29th July, 2008

PRESENT

HON'BLE DR. JUSTICE VINEET KOTHARI

Mr. Dinesh Mehta for the petitioner.

Mr. Rishab Sancheti for Mr. V.K. Mathur for the respondents.

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1. Heard learned counsels on review.
2. Learned counsel for the petitioner submits that since these two revision
petitions namely S.B. Civil Revision Petition No.189/2006 M/s Deepak Enterprises Vs. CTO,
Sri Ganganagar and S.B. Civil Revision Petition No.196/2006 M/s Deepak Agro Food Vs.
CTO, Sri Ganganagar were listed on the same date, the same order was passed by this Court
on 3.4.2006 dismissing the revision petition in the same terms. He submits that the issue
involved in the present revision petition No.189/2006 was not pertaining to filing of F Form
as noticed by this Court but was relating to estimation of turn over of which Tax Board has
found that taxing authority was justified and, therefore, he submits that even though the
revision petition could have been dismissed as no question of law arose however mentioning
of reasons for dismissal that F form was not issued by a firm which was not in existence in
the present revision petition makes it an order without foundation of issue involved in the
present revision petition No.189/2006.
3. Learned counsel for the revenue fairly submits that the reasons of dismissal
has come differently though the revision petition was rightly dismissed in the ultimate
analysis. The impugned finding of Tax Board is finding of fact and does not require any
interference under Section 86 of the Act in revisional jurisdiction.
4. Accordingly the aforesaid order dated 3.4.2006 is recalled.
5. The Revision Petition No.189/2006 arising out of Appeal No.836/2000/RST
decided by the Tax Board, Ajmer is dismissed on the ground that the finding of fact arrived at
by the Tax Board do not require any interference by this Court in revisional jurisdiction on
the question of estimation of turn over.
6. The revision petition is accordingly dismissed.

[ DR. VINEET KOTHARI ], J.

item No.17
babulal/