Allowed

Asst.Comm.,a/E at Present C.T.O.,Chitorg v. M/S T.T.K. Health Care Ltd.

Rajasthan HC5 Sept 2007CR/470/2006

Case brief

AI extract

What is this about?

High Court allowed revisions where penalty under Commercial Tax Act was disputed. Court categorized cases into three schedules and remanded them to Dy. Commissioner (Appeals) to decide based on Supreme Court guidelines in Guljag Industries and D.P. Metals cases, ensuring proper consideration of exemptions and document deficiencies.

What did the court decide?

Penalty was quashed for relevant cases; matters remanded to Dy. Commissioner (Appeals) to decide afresh in accordance with Supreme Court guidelines and independent examination of exemptions.

Asst.Comm.,a/E at Present C.T.O.,Chitorg Vs M/S T.T.K. Health Care Ltd. — Rajasthan HC (2007) — LawSathi Research

¶1

¶2

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR --------------------------------------------------------

¶3

CIVIL REVISION No. 555 of 2003

¶4

ACTO, F/S., SRIGANGANAGAR V/S M/S DEV TRADING CO.

¶5

Mr. NM LODHA & Mr. ANIL BHANSALI, for the Revenue.

¶6

Mr. DINESH MEHTA, Mr. MANOJ BHANDARI, Mr. SANJEEV JOHARI, Mr. VIKAS BALIA, Mr. ANJAY KOTHARI, Mr. ARUN BHANSALI, Mr. RAVI BHANSALI, Mr. USMAN GHANI, Mr. SACHIN ACHARYA, Mr. KS YADAV, Mr. BK VYAS, Mr. PANKAJ BOHRA, Mr. JL PUROHIT, Mr. LR MEHTA, Mr. KK BISSA, Mr. VINAY SRIVASTAVA, Mr. ANIL BACHHAWAT, Mr. RAJESH SHAH, Mr. SUMIT MEHTA, Mr.RAMAN DEEP SINGH, for the respondent

¶7

Date of Order : 5.9.2007

¶8

HON'BLE SHRI N P GUPTA,J. ORDER -----

¶9

Heard learned counsel for the parties.

¶10

All this bunch of cases involve a common question of law about liability of penalty under Section 78(5) or corresponding provision of the old Act of 1954.

¶11

The bunch includes revisions filed by the Revenue, and by the assessee also. By the Revenue, where penalty has not been imposed, or set aside; and by the assessee, where the penalty is maintained.

¶12

The questions of law involved in these matters are covered by the judgments of Hon’ble the Supreme Court in M/s. Guljag Industries Vs. Commercial Taxes Officer

¶13

¶14

reported in 2007(9) SCALE-564, and other set of cases by judgment of Hon’ble the Supreme Court in State of Rajasthan Vs. D.P. Metals reported in (2001) 124 STC-611, while some are the cases where the controversy is about goods being exempted/not notified with the result that the requirement of goods being accompanied by form 18A, or 18C was not attracted, while the goods were accompanied with other documents as required by Section 78(2)(a), still penalty has been imposed on account of the goods being not accompanied with form 18A/18C. In my view, looking to the nature of the controversy being covered by either of the two judgments, and remaining matters, I think it appropriate to divide all these cases into three categories as Schedule-A, Schedule-B, and Schedule-C.

¶15

Schedule-A comprises of the cases, where the question involved was, that the goods were not accompanied with the form 18A or 18C, or the form was blank in some particulars, and/or entire blank, or the like, with or without other deficiencies of papers required under Sec.78 (2)(a). These matters in Schedule-A are covered by the judgment of Hon'ble the Supreme Court in M/s.Guljag Industries’ case, and accordingly as per the directions of Hon'ble the Supreme Court, these matters are sent back to the concerned Dy. Commissioner (Appeals) to decide them on the guidelines, and lines, laid down by Hon'ble the Supreme Court, in Guljag Industries' case.

¶16

¶17

Cases in Schedule-B are the cases which involve the other questions, like the case being not accompanied with the documents required by Section 78(2)(a), and/or the document being not genuine, or fabricated, or the documents having not been produced before the Officer In Charge of the Check Post, despite notice under Section 78(5), or the cases, wherein documents have been produced after checking before the Officer-in-charge of the Check Post. According to the judgment in Guljag Industries's case, this question is covered by the judgment of Hon'ble the Supreme Court, in D.P. Metals’ case. Accordingly in view of the directions given by Hon'ble the Supreme Court in Guljag Industries' case, such matters shall be decided in the light of the law laid down in D.P. Metals' case. Therefore, these cases are sent back to the concerned Dy. Commissioner (Appeals) to decide them in accordance with law laid down in D.P. Metals' case, read with Guljag Industries' case.

¶18

The cases in Schedule-C are cases, where, according to the assessee, the goods were exempted/not notified, with the result, that the requirement of goods being accompanied by form 18A, or 18C was not attracted, and in those cases the goods were accompanied by other documents, as required by Section 78(2)(a), still on account of the goods being not accompanied with form 18A/18C, the penalty has been imposed, or is claimed. In my

¶19

¶20

view, these cases are also required, and are sent back to the concerned Dy. Commissioner (Appeals) to examine afresh dispassionately, and objectively, after hearing the assessee, and if the Dy. Commissioner (Appeals) is satisfied, that the goods were exempted/not notified, and the requirement of goods being accompanied with form 18A, or 18C was not there, and other documents as required by Section 78 (2)(a) were there, penalty will not be imposed, otherwise he will decide the matter on the guidelines and lines laid down by Hon'ble the Supreme Court in D.P. Metals' case, read with Guljag Industries' case.

¶21

In view of the ratio propounded in the judgments above, all these revisions are required to be allowed, and are accordingly allowed. The impugned orders of the learned Tax Board, and that of the Dy. Commissioner (Appeals) are set aside, and the matters are sent back to the concerned Dy. Commissioner (Appeals) to decide the matters afresh in accordance with the above legal position, and expeditiously.

¶22

( N P GUPTA ),J. /sushil/

¶23

¶24

SCHEDULE : - A

¶25

1 C.R. 555/2003 ACTO, F/S., SRIGANGANAGAR Vs.M/S DEV TRADING CO.

¶26

2 C.R. 1189/2003 ACTO, F/S., SRIGANGANAGAR Vs.M/S AGARWAL TRADING CO.

¶27

3 C.R. 3/2004 A.C.T.O., ANTI EVASION I, SRI GANGAN Vs.M/S SHARDA TRADING COMPANY 4 C.R. 5/2004 A.C.T.O, ANTI EVASION I, SRI GANGANA Vs.M/S CHOUDHARY COTSPIN PVT. LTD. 5 C.R. 11/2004 ACTO, A/E-I, ABU ROAD Vs.M/S GOODLASS NAROLAC PAINTS LTD. 6 C.R. 25/2004 ASSISTANT COMMERCIAL TAXES OFFICER Vs.M/S KARNA INDUSTRIES

¶28

7 C.R. 130/2004 ACTO, WARD-III,CT., PRATAPGARH Vs.M/S SANJAY MACHINERY STORE

¶29

8 C.R. 155/2004 A.C.T.O., W-I, CIR.-D, JODHPUR Vs.M/S ARYAN VIDHYUT YANTRALAYA 9 C.R. 175/2004 A.C.T.O., F/S., BANSWARA Vs.M/S GUJRAT COOPERATIVE MILLS

¶30

10 C.R. 186/2004 C.T.O.,A/E., UDAIPUR Vs.M/S ARUN TRADING CO. 11 C.R. 215/2004 ACTO, SRIGANGANAGAR Vs.M/S BHUPENDRA TRADING CO.

¶31

12 C.R. 218/2004 ACTO, F/S-II, JODHPUR Vs.M/S ASHAPURA OIL MILLS

¶32

13 C.R. 280/2004 A.C.T.O.,A/E.,DUNGAARPUR Vs.M/S PARLE PRODUCTS LTD.

¶33

14 C.R. 281/2004 A.C.T.O.,A/E,ABU ROAD Vs.M/S PARLE BISCUITS LTD.

¶34

15 C.R. 287/2004 A C T O JODHPUR Vs.M/S VARUN BEVERAGE LIMITED 16 C.R. 295/2004 A.C.T.O.,F/S., RANIWARA Vs.M/S RAJESH KUMAR,RAMESH KR.,ASHOK KU 17 C.R. 325/2004 A.C.T.O., FLYING SQUAD, UDAIPUR Vs.M/S PATEL PAPER BOX INDUSTRIES 18 C.R. 353/2004 A.C.T.O.,F/S.SIROHI Vs.M/S SUPARSHWA INDUSTRIES 19 C.R. 371/2004 A.C.TO.,W-II,UDAIPUR Vs.M/S TELCO CONST. EQUIPMENT CO LTD. 20 C.R. 375/2004 ACTO, F/S-II, JODHPUR Vs.M/S DE-NOSIL CROP PROTECTION LTD. 21 C.R. 447/2004 A.C.TO.,W-III,CIR.-A,JODHPUR Vs.M/S BAJRANG FABRICS 22 C.R. 448/2004 A.C.T.O.,A/E.,ABU ROAD Vs.M/S PANJAB OILS 23 C.R. 450/2004 A.C.T.O.,A/E-II,ABU ROAD Vs.M/S R.B.ENTERPRISES 24 C.R. 451/2004 ASST.COMMISSIONER,A/E.ABU ROAD Vs.M/S RAM LAL JODH RAJ 25 C.R. 456/2004 C.T.O. ANTI EVASION, DUNGARPUR Vs.M/S HINDUSTAN COCA COLA BEVERAGES P. 26 C.R. 475/2004 M/S BALAJI INDUSTRIES Vs.C.T.O., CIR.-B, BHARATPUR 27 C.R. 12/2005 A.C.T.O., F/S., BANSWARA Vs.M/S PERFECT THREAD MILLS LTD. 28 C.R. 16/2005 ASST. COMMISSIONER, A/E.,DUNGARPUR Vs.M/S PRABHAT YARN TRADERS 29 C.R. 19/2005 A.C.T.O., F.S., BANSWARA Vs.M/S RAJ SPINNING & WEAVING MILLS LTD 30 C.R. 27/2005 C.TO.,A/E.,DUNGARPUR Vs.M/S NATIONAL ENGG.IND. LTD. 31 C.R. 32/2005 A.C.T.O., SPL.CIRCLE, SRIGANGANAGAR Vs.M/S PUNJAB PAINTS & BUILDERS 32 C.R. 53/2005 A.C.T.O. UDAIPUR Vs.M/S EMAC INTERNATIONAL 33 C.R. 112/2005 ASSITT. COMMERCIAL TAXATION OFFICER Vs.M/S PIPE INDUSTRIES 34 C.R. 118/2005 CTO, ANTI EVASION,HANUMANGARH Vs.M/S RAKESH KUMAR PAWAN KUMAR 35 C.R. 123/2005 M/S J.K.INDUSTRIES LTD. Vs.A.C.T.O., F/S., BANSWARA

¶35

36 C.R. 127/2005 ACTO, A/E-I, ABU ROAD Vs.M/S RAM SINGH GARG & CO 37 C.R. 128/2005 ACTO, F/S., BANSWARA Vs.M/S NOVERTIS INDIA LTD.

¶36

¶37

38 C.R. 132/2005 ACTO, F/S., SIROHI Vs.M/S CHOUDHARY COTTON & GENERAL MILLS 39 C.R. 140/2005 A.C.T.O.,A/E.-II,JODHPUR Vs.M/S EVEREST TRADERS & ENG. P LTD. 40 C.R. 143/2005 A.C.T.O.,F/S.,RANIWARA Vs.M/S SHRI RAM TRADING CO. 41 C.R. 144/2005 A.C.T.O.,F/S.,RANIWARA Vs.M/S SHAKTI HARDWARE 42 C.R. 148/2005 COMMERCIAL TAXES OFFICER A/E Vs.M/S. AUDI MOTORS PVT.LTD. 43 C.R. 152/2005 ASST. COMMISSIONER,A/E.,DUNGARPUR Vs.M/S SHREE PRAMADA ENTERPRISES 44 C.R. 157/2005 A.C.T.O.,F/S.SIROHI Vs.M/S SUMITRA ENTERPRISES 45 C.R. 159/2005 A.C.T.O.,F/S., BANSWARA Vs.M/S VIJAY INDUSTRIES 46 C.R. 169/2005 ASSITT. COMMERCIAL TAXATION OFFICER Vs.M/S HINDUSTAN COCACOLA BOTTLINGS 47 C.R. 174/2005 ACTO, WARD-II, CIR.-B, SRIGANGANAGAR Vs.M/S BHUPENDRA TRADING CO. 48 C.R. 178/2005 A.C.T.O.,F/S., BANSWARA Vs.M/S RANKA ORGANICS PVT LTD. 49 C.R. 179/2005 A.C.T.O.,F/S., BHADRA Vs.M/S BALAJI TRANSPORT CORPORATION 50 C.R. 190/2005 C T O UDAIPUR Vs.M/S UNIQUE AUTOMOBILES UDAIPUR 51 C.R. 191/2005 ASST.COMMISSIONER,A/E.,DUNGARPUR Vs.M/S J.K.SYNTHETICS LTD. 52 C.R. 197/2005 A.C.T.O.,A/E.,DUNGARPUR Vs.M/S H.L.TRAING CO. 53 C.R. 203/2005 ACTO, A/E-I, JODHPUR Vs.M/S SUNDERLAL NATHMAL 54 C.R. 206/2005 A.C.T.O., A/E-I, C.T., ABU ROAD Vs.M/S SHARDA TRADING CO. 55 C.R. 215/2005 ACTO, BHINMAL Vs.M/S MAINI EXPORTS 56 C.R. 216/2005 ACTO, WARD-II, CIR.-B, SRIGANGANAGAR Vs.M/S PRAVINKUMAR RAJKUMAR 57 C.R. 225/2005 A.C.T.O.,A/E.,ABU ROAD Vs.M/S BINANI CEMENT LTD. 58 C.R. 228/2005 A.C.T.O., W-I, JALORE Vs.M/S RAJENDRA TOOLS 59 C.R. 230/2005 A.C.T.O.,W-II,UDAIPUR Vs.M/S APOLO TYRES LTD. 60 C.R. 231/2005 A.C.T.O.,A/E.,W-I,JODHPUR Vs.M/S KHATRI MACHINERY STORES 61 C.R. 233/2005 C.T.O.,A/E.,DUNGARPUR Vs.M/S LAXMI MINERALS IND.LTD. 62 C.R. 234/2005 ASST.COMMISSIONER, A/E.,DUNGARPUR Vs.M/S J.K.INDUSTRIES LTD. 63 C.R. 235/2005 ASST.COMMISSIONER,A/E., DUNGARPUR Vs.M/S J.K.INDUSTRIES LTD. 64 C.R. 238/2005 ASST.COMMISSIONER,A/E., DUNGARPUR Vs.M/S GODREJ-GE APPLIANCES 65 C.R. 239/2005 A.C.T.O., F/S-II,JODHPUR Vs.M/S RUDRAKSH DISTRIBUTORS 66 C.R. 255/2005 A.C.T.O.,F/S.,SIROHI Vs.M/S VIKAS WSP LTD. ASST. COMMISSIONER, A/E., DUNGARPUR Vs.M/S HINDUSTAN COCA COLA BEVERAGES

¶38

67 C.R. 259/2005 P.

¶39

68 C.R. 260/2005 A.C.T.O.,A/E.,DUNGARPUR Vs.M/S ADVANCE OIL INDUSTRIES 69 C.R. 262/2005 A.C.T.O.,F/S.-I,JODHPUR Vs.M/S MOHNOT IND. 70 C.R. 263/2005 A.C.T.O.,F/S-I, JODHPUR Vs.M/S BHANSALI IND. CORPORATION 71 C.R. 267/2005 ASSITT.COMMERCIAL TAXATION OFFICER Vs.M/S KANDHARI RUBBER LIMITED

¶40

72 C.R. 268/2005 ACTO, FLYING SQUAD, RANIWARA Vs.MS.SETHI IRON &STEEL STORE,ABU ROAD 73 C.R. 272/2005 A.C.T.O.,A/E.,JODHPUR Vs.M/S MAHAVEER CHAND JAIN & CO. 74 C.R. 275/2005 A.C.T.O.,BHINMAL Vs.M/S AKSHAY ENTERPRISES P LTD.

¶41

75 C.R. 277/2005 A.C.T.O.,F/S.,JODHPUR Vs.M/S J.H.ENTERPRISES LTD.

¶42

¶43

76 C.R. 278/2005 A.C.T.O.F/S.-II,JODHPUR Vs.M/S VISHWAKARMA SHILP 77 C.R. 279/2005 A.C.T.O.,A/E-I, ABU ROAD Vs.M/S JAI HIND TRADERS 78 C.R. 280/2005 A.C.T.O.,A/E-II,ABU RAOD Vs.M/S SETIA AGENCIES 79 C.R. 295/2005 ASSTT. COMMERCIAL TAXES OFFICER Vs.M/S. RAMESH RUNGATA & BROS. 80 C.R. 299/2005 CTO, A/E., HANUMANGARH Vs.M/S MARUTI AUTO & ALLIED INDUSTRIES 81 C.R. 305/2005 A.C.T.O.,A/E-II, ABU ROAD Vs.M/S VISHNU TRADING CO. 82 C.R. 308/2005 C.T.O.,A/E., DUNGARPUR Vs.M/S ARVIND TRADING CO. 83 C.R. 315/2005 A.C.T.O.,A/E.,W-III,JODHPUR Vs.M/S KHATRI MACHINERY STORES 84 C.R. 426/2005 A.C.T.O.A/E-II,ABU ROAD Vs.M/S FINOLEX CABLES LTD. 85 C.R. 350/2005 ASST..COMM..TAXES OFFICER,CHECK POST Vs.M/S.RAJA GLASS, UDAIPUR 86 C.R. 352/2005 ASST.COMM.TAXES OFFICER,CHECK POST Vs.M/S.ARHAM SPINNING MILLS BHIWADI 87 C.R. 355/2005 ASST.COMMISSIONER,AE.,DUNGARPUR Vs.M/S RADHA MOHAN TEXTILES P LTD. 88 C.R. 358/2005 ASST.COMMISSIONER,A/E.,DUNGARPUR Vs.M/S MADHUSUDAN IND. LTD. 89 C.R. 362/2005 ACTO, W-III, PALI Vs.M/S S.P.GLASS CENTRE 90 C.R. 378/2005 ACTO, A/E-II, ABU ROAD Vs.M/S MORNING GLORY 91 C.R. 409/2005 A.C.T.O. A/E DUNGARPUR Vs.M/S SAKSHI SYNTHETHICS P LTD. 92 C.R. 411/2005 A.C.T.O.,W-II,CIR-A,JODHPUR Vs.M/S NIDHI DYECHEM ,PALI 93 C.R. 413/2005 ASST.COMMISSIONER,A/E., DUNGARPUR Vs.M/S HEG LTD. 94 C.R. 414/2005 ACTO,A/E-II, CT.,PALI Vs.M/S SUPARSHVA INDUSTRIES 95 C.R. 418/2005 A C T O CHECK POST RATANPUR Vs.M/S RAI ENTERPRIZES JAIPUR 96 C.R. 419/2005 C.T.O.,A/E.,DUNGARPUR Vs.M/S COLGATE PALMOLIVE (INDIA) LTD. 97 C.R. 420/2005 C.T.O.,A/E.,DUNGARPUR Vs.M/S COLGATE PALMOLIVE (INDIA) LTD. 98 C.R. 428/2005 A.C.T.O,F.S.,RANIWADA Vs.M/S NEELGIRI TRADERS 99 C.R. 430/2005 A.C.T.O. Vs.M/ S DAULAT MOTOR CO. P LTD.

¶44

100 C.R. 433/2005 A C T O JODHPUR Vs.M/S UTTAMCHAND JAIN & COMPANY 101 C.R. 435/2005 A.C.T.O.A/E.,JHUNJHUNU Vs.M/S J.K.IND.

¶45

102 C.R. 442/2005 A.C.T.O.,FLYING SQUAD-I, JODHPUR Vs.M/S ARVIND TRADERS 103 C.R. 443/2005 ASST.COMMISSIONER,C.T.,NIMBAHEDA Vs.M/S RAJ.IRON SCRAP TRADERS 104 C.R. 450/2005 A.C.T.O.,A/E.,JODHPUR Vs.M/S KALER ENTERPRISES 105 C.R. 458/2005 A.C.T.O.,A/E.,SRIGANGANAGAR Vs.M/S JODHPUR BEARING P LTD. 106 C.R. 463/2005 C.T.O.,A/E.,DUNGARAPUR Vs.M/S KOHINOOR BOTTLING 107 C.R. 471/2005 A.C.TO.,A/E.,W-III,JODHPUR Vs.M/S SIDARTH TIMBER UDHYOG 108 C.R. 473/2005 M/S OSCAR STEELS PVT. LTD. Vs.ASSITT. COMMERCIAL TAXES OFFICER 109 C.R. 474/2005 ACTO, ANTI EVASION, DUNGARPUR Vs.M/S ASIAN PAINTS (INDIA)LTD. 110 C.R. 475/2005 ACTO, HANUMANGARH Vs.M/S GHASI RAM DWARKA PRASAD 111 C.R. 476/2005 A.C.TO.,F/S.SIROHI Vs.M/S AGARWAL MARBLE HOUSE 112 C.R. 477/2005 A.C.T.O.,F/S., BANSWARA Vs.M/S ELECTROLUX KELVINATOR LTD. 113 C.R. 485/2005 ACTO, F/S., SIROHI Vs.M/S BIECCO LAWRIE LTD.

¶46

¶47

114 C.R. 488/2005 ACTO., A/E-I, JODHPUR Vs.M/S VIJAY TRADERS 115 C.R. 492/2005 A.C.T.O. A/E-I, SRIGANGANAGAR Vs.M/S MODERN STEEL FURNITURE 116 C.R. 494/2005 ASST.COMMISSIONER,A/E.,DUNGARPUR Vs.M/S HINDUSTAN LEVER LTD. 117 C.R. 499/2005 ASST.COMMISSIONER,A/E., DUNGARPUR Vs.M/S NATIONAL ENGG. IND. LTD. 118 C.R. 501/2005 ACTO, F/S., BHADRA Vs.M/S SHRIRAM GWAR GUM & DAL MILL 119 C.R. 505/2005 ACTO, W-III, CIR.-B, JODHPUR Vs.M/S ANIL TRADING CO. 120 C.R. 506/2005 ACTO, A/E-III, JODHPUR Vs.M/S RAFLOYS (P)LTD. 121 C.R. 507/2005 ACTO, W-II, CIR.-A, C.T., UDAIPUR Vs.M/S LARSEN & TOURBO LTD. 122 C.R. 508/2005 C.T.O., A/E., HANUMANGARH Vs.M/S HASTIMAL GAUTAM CHAND JAIN 123 C.R. 509/2005 A.C.T.O., A/E., WARD-II, HANUMANGARH Vs.M/S GHANSHYAM DASS SATYA NARAYAN 124 C.R. 524/2005 ACTO, A/E-III, JODHPUR Vs.M/S NANDKISHORE GHANSHYAM DASS 125 C.R. 525/2005 ACTO,A/E-III, JODHPUR Vs.M/S HIND STORES 126 C.R. 527/2005 ACTO, A/E-III, JODHPUR Vs.M/S VIJAYCOOL APPLIANCES 127 C.R. 530/2005 ACTO, WARD-III, RATANGARH Vs.M/S SURAJMAL RAWATMAL 128 C.R. 535/2005 A.C.T.O.,F/S, UDAIPUR Vs.M/S MALVIYA AGRICO 129 C.R. 540/2005 A.C.T.O.,W-II,GANGANAGAR Vs.M/S RALLIS INDIA LTD. 130 C.R. 544/2005 A.C.T.O.,W-I, NIMBAHERA Vs.M/S L & T CASE EQUIPMENT LTD. 131 C.R. 558/2005 ACTO, ANTI EVASION-I, JODHPUR Vs.M/S VIJAY COOL APPLIANCES 132 C.R. 559/2005 C.T.O.,A/E., DUNGARPUR Vs.M/S KALUJI MOHD.ALI BANDOOKWALA 133 C.R. 562/2005 A.C.T.O.,ANTI EVASION-II, PALI Vs.M/S MODI AGENCIES 134 C.R. 569/2005 ASST.COMMISSIONER,A/E.,DUNGARPUR Vs.M/S LLOYD INSULATION ( INDIA)LTD. 135 C.R. 572/2005 CTO, ANTI-EVASION, HANUMANGARH Vs.M/S BANSAL EENT UDHYOG 136 C.R. 574/2005 ACTO, ANTI EVASION-I, JODHPUR Vs.M/S RAJENDRA KUMAR ASHOK KUMAR 137 C.R. 585/2005 C.T.O.,A/E-II, ABU ROAD Vs.M/S VINAYAK AGENCIES 138 C.R. 586/2005 A.C.T.O.,F/S.,RANIWARA Vs.M/S MAHAVEER GUM & CHEM. INDUSTRIES 139 C.R. 587/2005 ASST.COMMISSIONER,A/E.,DUNGARPUR Vs.M/S VARUN BEVERAGES LTD. 140 C.R. 592/2005 A.C.T.O.,F/S.,RANIWADA Vs.MAHESH TIMBER MART 141 C.R. 593/2005 CTO., A/E., BIKANER Vs.M/S RAJASTHAN SWEETS & DUGDH JANYA U 142 C.R. 598/2005 ACTO, A/E-II, JODHPUR Vs.M/S VARUN BEVERAGES LTD. 143 C.R. 599/2005 C.T.O.,A/E.,DUNGARPUR Vs.M/S RAJ. POLYSTER LTD. 144 C.R. 611/2005 ACTO, WARD-II, CIR.-B, BHILWARA Vs.M/S SHRI MANMOHAN 145 C.R. 614/2005 ACTO, A/E., DUNGAARPUR Vs.M/SUNIVERSAL CYLINDERS LTD. 146 C.R. 628/2005 A.C.T.O.,F/S,NIMBHAHERA Vs.M/S HINDUSTAN AUTOMOBILES 147 C.R. 631/2005 A.C.T.O.,F/S.,RANIWARA Vs.M/S SHREE RAM TRADING CO. 148 C.R. 7/2006 A.C.T.O.W-III, A/E., JODHPUR Vs.M/S KUMBHAT TRADING CO. 149 C.R. 8/2006 ASST.COMM.TAXES OFFICER,CHECK POST Vs.M/S.HARI KISHAN TEJMALS 150 C.R. 14/2006 A.C.T.O.,F/S., NIMBAHERA Vs.M/S LALIT KUMAR LOKESH KUMAR JAIN 151 C.R. 25/2006 A.C.T.O.,F/S.,RANIWADA Vs.M/S VRAJ TRACTOR IND.

¶48

¶49

152 C.R. 40/2006 A.C.T.O.,A/E.,W-I, JODHPUR Vs.M/S SURYA MARKETING 153 C.R. 45/2006 A.C.T.O.,W-I, A/E. JODHPUR Vs.M/S SRIRAM TRADERS 154 C.R. 47/2006 ASST.COMMISSIONER,A/E., DUNGARPUR Vs.M/S ADITYA CEMENT 155 C.R. 51/2006 A.C.T.O., F/S.,SIROHI Vs.M/S BHAGWATI MEDICO 156 C.R. 52/2006 A.C.T.O.,F/S.,BANSWARA CIRCLE. Vs.M/S ABDUL HAKIM & SONS 157 C.R. 61/2006 A.C.TO.,F/S., BANSWARA CIRCLE Vs.M/S ABDUL HAKIM & SONS 158 C.R. 69/2006 ASSISTANT COMMERCIAL TAXES OFFICER U Vs.M/S VILAS UDYOG 159 C.R. 71/2006 C T O DUNGARPUR Vs.M/S NITIN SPINNERS HANUMANGARH 160 C.R. 74/2006 A C T O ABU ROAD Vs.M/S SANKHLA UDYOG 161 C.R. 77/2006 A.C.T.O.,F/S-II,JODHPUR Vs.M/S HINDUSTAN AUTO TRADERS 162 C.R. 79/2006 A.C.T.O. A/E-I, ABU ROAD Vs.M/S GULJAG IND. 163 C.R. 83/2006 ACTO, A/E-I, SRIGANGANAGAR Vs.M/S GULAB FURNITURES 164 C.R. 84/2006 A C T O JODHPUR Vs.M/S MARUDHAR TRADING COMPANY 165 C.R. 91/2006 A.C.TO.,F/S-II,JODHPUR Vs.M/S NAKORA PLASTICS 166 C.R. 94/2006 A.C.T.O. F/S., BANSWARA Vs.M/S M/S VIKAS WOOD WORKS 167 C.R. 100/2006 A.C.T.O..,F/S-I,JODHPUR Vs.M/S DELHI TRADERS 168 C.R. 103/2006 A.C.TO.,F/S-II,JODHPUR Vs.M/S KHATRI MAC.STORES 169 C.R. 105/2006 A.C.T.O.,A/E.-II, SRIGANGNAGAR Vs.M/S MAHENDRA & MAHENDRA LTD. 170 C.R. 106/2006 A.C.TO.,F/S.,SIROHI Vs.M/S MAHARAJA UMMED MILLS P LTD. 171 C.R. 108/2006 A C T O JODHPUR Vs.M/S BURROUGHS WELCOME ( INDIA ) LTD 172 C.R. 110/2006 A.C.T.O.,W-I,CIR-B, UDAIPUR Vs.M/S CHHABRA TIMBER & PLYWOOD 173 C.R. 112/2006 A.C.T.O.,W-III,PALI Vs.M/S RAMDAS GHANSHYAM DAS 174 C.R. 113/2006 A.C.T.O. F/S. SIROHI Vs.M/S BIRLA CHEMICALS 175 C.R. 114/2006 A.C.T.O.,A/E-II, HANUMANGARH Vs.M/S PLY HOME 176 C.R. 118/2006 A.C.T.O.,W-III, PRATAPGARH Vs.M/S CHANDRA SINGH & SONS 177 C.R. 119/2006 A.C.T.O., F/S-II, JODHPUR Vs.M/S SHAH ABU LAL KHUMAJI 178 C.R. 120/2006 A.C.T.O., F/S., JODHPUR Vs.M/S BALCHAND KANHAIYALAL 179 C.R. 121/2006 A.C.TO.,F/S.,JODHPUR Vs.M/S ARYAN PIPE TRADERS 180 C.R. 122/2006 A.C.T.O. F/S-II,JODHPUR Vs.M/S T.N.GOVT.COOP. MILK PRODUCER FED 181 C.R. 125/2006 ASSISTANT COMMERCCIAL TAXES NIMBAHER Vs.M/S RAM SUKH MATHURA LAL 182 C.R. 126/2006 A.C.T.O., A/E., HANUMANGARH Vs.M/S HARCHANDRAI KEDAR NATH 183 C.R. 127/2006 A.C.T.O.,F/S, BHADRA Vs.M/S SACHDEVA TRADING CO. 184 C.R. 128/2006 A.C.T.O.,A/E. DUNGARPUR Vs.M/S MORDERN WOLLENS LTD. 185 C.R. 129/2006 A C T O NIMBAHERA Vs.M/S NAVJEEVAN TRADERS BANSWARA 186 C.R. 130/2006 C T O NIMBAHERA Vs.M/S SHAH DAL CHAND BACHHRAJ UDAIPUR 187 C.R. 131/2006 A.C.T.O.,F/S., C.T.D. RANIWADA Vs.M/S HASTIMAL ASHOK KUMAR 188 C.R. 132/2006 A.C.T.O.W-II,A/E.,UDAIPUR Vs.M/S VIJAY PIPE CENTRE 189 C.R. 133/2006 A.C.T.O.,A/E-II JODHPUR Vs.M/S K.D.MAHESHWARI & CO.

¶50

¶51

190 C.R. 134/2006 A.C.T.O., F/S.,BHADRA Vs.M/S HOECHEST SHERING AGREYO LTD. 191 C.R. 137/2006 ASST.COMMISSIONER,C.T.,A/E.,ABU ROAD Vs.M/S CHANDRESH CABLES LTD. 192 C.R. 142/2006 A C T O DUNGARPUR Vs.M/S GEEPEE CEVLSPROTEINS AND INVESTM 193 C.R. 146/2006 A C T O UDAIPUR Vs.M/S KAMAL ENTERPRISES LTD 194 C.R. 147/2006 A.C.T.O. F/S-I, JODHPUR Vs.M/S DELHI TRADERS 195 C.R. 148/2006 A C T O SIROHI Vs.M/S GULJAG INDUSTRIES LTD JODHPUR 196 C.R. 149/2006 A.C.TO.,A/E-I,ABU ROAD Vs.M/S PRADEEP KUMAR PRAMOD KUMAR 197 C.R. 152/2006 A C T O BANSWARA Vs.M/S MAHAVEER CORPORATION SIMALWARA 198 C.R. 153/2006 A.C.T.O.,F/S.,SRIGANGANAGAR Vs.M/S BIRBAL DAS MANOJ KUMAAR 199 C.R. 156/2006 A.C.T.O.,W-II, CIR-C,JODHPUR Vs.M/S SANGEETA TRADERS 200 C.R. 161/2006 C.T.O.ANTI EVASION,PALI Vs.M/S FIELD MARSHAL AGENCIES 201 C.R. 163/2006 A C T O SIROHI Vs.M/S DEEPAK ENGINEERING CO 202 C.R. 164/2006 ASSISTANT COMMERCIAL TAXES OFFICER J Vs.M/S KABRA AGENCIES 203 C.R. 166/2006 A.C.TO.,F/S.,RANIWARA Vs.M/S RAMRATAN RAM DHAN 204 C.R. 167/2006 A.C.T.O.,F/S,NIMBAHERA Vs.M/S CHARBHUJA COTTON CO. 205 C.R. 168/2006 ASSTT. COMMERCIAL TAXES OFFICER Vs.M/S. JAY AMBE TRADING COMPANY 206 C.R. 170/2006 A C T O NIMBAHEDA Vs.M/S KIRIT TRADING COMPANY 207 C.R. 176/2006 A.C.T.O.,A/E., DUNGARPUR Vs.M/S L & T KOMATSU LTD. 208 C.R. 179/2006 A.C.T.O. W-I CIR-A, JODHPUR Vs.M/S BHANDARI ENTERPRISES 209 C.R. 180/2006 A.C.T.O. Vs.M/S MAHALAXMI TIMBER MART 210 C.R. 191/2006 ACTO.,A/E-I, JODHPUR Vs.M/S SURYA MARKETING 211 C.R. 195/2006 A.C.TO.,A/E.,DUNGARPUR Vs.M/S ABHIK SECURITIES PLTD. 212 C.R. 197/2006 A.C.T.O.,F/S., SRIGANGANAGAR Vs.M/S INDIAN OIL CORPORATION LTD. 213 C.R. 203/2006 ACTO, F/S.-I, JODHPUR Vs.M/S BHATEJA BROTHERS 214 C.R. 208/2006 A C T O JODHPUR Vs.M/S ANNKOOT FOOD PRODUCCTS 215 C.R. 213/2006 A C T O JODHPUR Vs.M/S MOOLCHAND RAM PAL 216 C.R. 222/2006 A.C.TO.,F/S-II,JODHPUR Vs.M/S GULJAG IND. 217 C.R. 223/2006 ASSISTANT COMMERCIAL TAXES OFFICER J Vs.M/S MALANI LUBRICANTS JODHPUR 218 C.R. 226/2006 ACTO FLYING SAQUAD IV JAIPUR Vs.M/S JALANI ENTERPRISES JODHPUR ACTO CHECK POST SHAHJAHANPUR ALWAR Vs.M/S SUNCITY ART EXPORTERS

¶52

219 C.R. 228/2006 JODHPUR

¶53

220 C.R. 229/2006 A.C.T.O., BANSWARA Vs.M/S J K IND. LTD. 221 C.R. 230/2006 A C T O BHINMAL Vs.M/S JEEVA TRACTOR PARTS 222 C.R. 233/2006 ACTO, F/S., BHADRA Vs.M/S RAMDUTT SAHGAL & SONS 223 C.R. 234/2006 ACTO,W-II, CIR.-B, SRIGANGANAGAR Vs.M/S SHIV TRADERS 224 C.R. 235/2006 ACTO, W-I, CIR.-B, SRIGANGANAGAR Vs.M/S BHUCHO TRADING CO. 225 C.R. 236/2006 A.C.T.O.,ANTI EVASION-I, PALI Vs.M/S HARIHAR MANTUNG CHEMICAL 226 C.R. 237/2006 ACTO,CHECKPOST, PRATAPGARH Vs.M/S ANITA SALES CORPORATION 227 C.R. 241/2006 A.C.T.O.,F/S., RAJGARH Vs.M/S SURAJ PRAKASH JAIN P LTD.

¶54

¶55

228 C.R. 242/2006 C.T.O.,A/E.,DUNGARPUR Vs.M/S TOLARAM SATYADEO 229 C.R. 244/2006 C.T.O. A/E. DUNGARPUR Vs.M/S SANGAM SPINNERS

¶56

230 C.R. 246/2006 C T O DUNGARPUR Vs.M/S ASSOCIATED CEMENT COMPANY & ANR 231 C.R. 247/2006 ASSISTANT COMMERCIAL TAXES OFFICER D Vs.M/S GOVIND RUBBER LTD 232 C.R. 248/2006 C T O NIMBAHERA Vs.M/S VIDEOCON INTERNATIONAL 233 C.R. 249/2006 C T O BIKANER Vs.M/S CHITLANGYA TEA SYNDICATE 234 C.R. 250/2006 A.C.T.O., F/S.SIROHI Vs.M/S SHIV AGRICO IMPLEMENTS 235 C.R. 251/2006 A.C.T.O.,W-II,CIR-C,JODHPUR Vs.M/S HINDUSTAN AUTO TRADERS 236 C.R. 253/2006 A.C.T.O.,F/S.,BHADRA Vs.M/S SHRI HARISH KUMAR NARESH KKUMAR 237 C.R. 257/2006 A.C.T.O.,W-II,A/E.,JODHPUR Vs.M/S RAMBUX BHIKAM CHAND PARIHAR 238 C.R. 258/2006 A C T O JODHPUR Vs.M/S PREMSUKH BHERUDAN NAGOUR 239 C.R. 260/2006 A.C.T.O.,A/E., C.T.D. BHILWARA Vs.M/S MAHALAXMI PASHU AHAR UDHYOG 240 C.R. 264/2006 A C T O JODHPUR Vs.M/S PAREKH BROTHERS JODHPUR 241 C.R. 270/2006 A.C.T.O.,W-I,BANSWARA Vs.M/S GANESH TIMBER 242 C.R. 272/2006 ASST.COMMISSIONER,A/E.,ABUROAD Vs.M/S NATIONAL ENG.INDUSTRIES 243 C.R. 275/2006 A.C.T.O.,W-II,A/E. BIKANER Vs.M/S JAI AMBE AUTOMOBILES 244 C.R. 290/2006 A.C.T.O., A/E-I, JODHPUR Vs.M/S INDIA THERMIT CORPORATION LTD. 245 C.R. 292/2006 A.C.T.O.FLYING SQUAD-I JODHPUR Vs.M/S INDIA MOTOR PARTS ACCESSORIES LT 246 C.R. 304/2006 A.C.T.O. A/E II JODHPUR Vs.M/S INDIAN RAYON & INDUSTRIES LTD. 247 C.R. 305/2006 A.C.T.O.A/E III JODHPUR Vs.M/S INDIAN RAYON & INDUSTRIES LTD. 248 C.R. 306/2006 A.C.T.O. A/E II JODHPUR Vs.M/S SARDAR ENGINEERING WORKS LTD. 249 C.R. 311/2006 C.T.O.A/E DUNGARPUR Vs.M/S POPULAR ART PALACE LTD. 250 C.R. 319/2006 A.C.T.O.F/S II JODHPUR Vs.M/S VIKAS TRADERS 251 C.R. 320/2006 A.C.T.O.A/E ABU-ROAD Vs.M/S E.I.D.PARRY (INDIA) LTD. 252 C.R. 321/2006 A.C.T.O.F/S II JODHPUR Vs.M/S DEEP CHAND JAWARI LAL 253 C.R. 327/2006 A.C.T.O.,F/SI,JODHPUR Vs.M/S BALDEVRAM BHANWARLAL 254 C.R. 331/2006 A C T O BHADRA Vs.M/S CENTURY TRANSPORT OF INDIA 255 C.R. 333/2006 A C T O JALORE Vs.M/S LARSEN & TOUBRO LTD 256 C.R. 334/2006 A C T O JODHPUR Vs.M/S DHIRENDRA GEHLOT 257 C.R. 335/2006 A C T O BANSWARA Vs.M/S SPRAYTECH ENGINEERING COMPANY 258 C.R. 338/2006 A.C.T.O.,F/SI,JODHPUR Vs.M/S BHANDARI ENTERPRISES 259 C.R. 339/2006 A.C.T.O.,F/S PALI Vs.M/S RANJAN FABRICS 260 C.R. 340/2006 A.C.T.O.,F/S I,JODHPUR Vs.M/S SUPER STEEL CENTRE 261 C.R. 342/2006 A.C.T.O.,F/S. UDAIPUR Vs.M/S CASTROL INDIA LTD. 262 C.R. 343/2006 A.C.T.O.,A/E II, JODHPUR Vs.M/S ASHOKA MOTORS 263 C.R. 344/2006 A.C.T.O.,A/E II,JODHPUR Vs.M/S DIAMOND SALES 264 C.R. 346/2006 A.C.T.O.,F/SS I,JODHPUR Vs.M/S OM PACKERS 265 C.R. 352/2006 M/S K B MEHTA CONSTRUCTION COMPANY Vs.C T O SIROHI

¶57

¶58

266 C.R. 393/2006 ASSTT.COMMISSIONER Vs.M/S J.K.INDUSTRIES LTD. 267 C.R. 395/2006 C.T.O.,A/E., UDAIPUR Vs.M/S ALMONARD LTD. 268 C.R. 396/2006 C.T.O.,A/E.,BIKANER Vs.M/S GAURAV PESTICIDES 269 C.R. 408/2006 A.C.T.O.,A/EII,JODHPUR Vs.M/S INDIA MOTOR PARTS & ASSESSORIES 270 C.R. 415/2006 A.C.T.O. F/S., UDAIPUR Vs.M/S KHUSHI RAM AGENCIES P LTD. 271 C.R. 416/2006 A C T O JODHPUR Vs.M/S CHHOTMAL ATMA RAM JODHPUR 272 C.R. 424/2006 A.C.T.O., F/S.,SIROHI Vs.M/S MAHARAJA UMMED MILLS P LTD. 273 C.R. 425/2006 A.C.T.O., F/S.,H.Q.SRIGANGANAGAR Vs.M/S RAM SWAROOP DAS GINNING FACTORY 274 C.R. 431/2006 A.C.T.O.F/S SIROHI Vs.M/S DHIRENDRA GAHLOT 275 C.R. 434/2006 A.C.T.O.F/S SIROHI Vs.M/S AJAY INDUSTRIES 276 C.R. 437/2006 A.C.T.O.,F/S,RANIWARA Vs.M/S JAI HANUMAN TRADERS 277 C.R. 446/2006 A C T O BARMER Vs.M/S GULJAG INDUSTRIES LTD 278 C.R. 461/2006 A.C.T.O.,A/E-II,CHITTORGARH Vs.M/S SANCHETI TRADING CO. 279 C.R. 468/2006 A.C.T.O.,F/S,SIROHI Vs.M/S LAXMI CEMENT 280 C.R. 470/2006 ASST.COMM.,A/E AT PRESENT C.T.O.,CHI Vs.M/S T.T.K. HEALTH CARE LTD. 281 C.R. 483/2006 A.C.T.O.,A/E.,W-I, C.T.D.,ABU ROAD Vs.M/S DAULAL KANHAIYALAL 282 C.R. 494/2006 ACTO,A/E-II, SRIGANGANAGAR Vs.M/S GANPATI AGENCIES 283 C.R. 495/2006 A.C.T.O.WARD CIRCLE A JODHPUR Vs.M/S INDIA MOTORS PARTS & ACCESS.LTD. 284 C.R. 515/2006 M/S JYOTI PETROLEUM INDUSTRIES Vs.C T O JALORE 285 C.R. 520/2006 A.C.T.O.,F/S., BANSWARA Vs.M/S PARASMAL PRAKASH CH. JAIN 286 C.R. 535/2006 A.C.T.O.,W-III, SRIGANGANAGAR Vs.M/S NEW DHAWAN BARTAN BHANDAR 287 C.R. 539/2006 A.C.T.O.F/S-I-JODHPUR Vs.MS/ SHIVAM STEELS 288 C.R. 27/2007 A.C.T.O.A/E-II JODHPUR Vs.M/S SUNCITY SYNTHETICS LTD. 289 C.R. 28/2007 A.C.T.O.A/E-II JODHPUR Vs.M/S SUNCITY SYNTHETICS LTD. 290 C.R. 43/2007 A.C.T.O. Vs.M/S TRIVANI VANASPATI PRODUCTS 291 C.R. 55/2007 A.C.T.O., A/E., W-I, PALI Vs.M/S PAWAN KUMAR & CO. 292 C.R. 71/2007 M/S HOTEL GEEETCO P LTD. Vs.ASST.COMMISSIONER,A/E.,ABU ROAD 293 C.R. 75/2007 C.T.O.,F/S -I JODHPUR Vs.M/S ASHAPURA TIMBER HOUSE 294 C.R. 76/2007 A.C.T.O. A/E-II PALI Vs.M/S VIKRAM CEMENT 295 C.R. 85/2007 M/S HANSA PALACE ART FURNITURES Vs.A.C.T.O.,W-III,CIR.-A,UDAIPUR 296 C.R. 89/2007 A.C.T.O. Vs.M/S UDASI STAMPING PVT.LTD.

¶59

SCHEDULE : - B

¶60

1 C.R. 6/2004 ACTO.,A/E-II, JHUNJHUNU Vs.M/S ANJANI KUMAR RAM BABU

¶61

2 C.R. 137/2004 M/S NEELAM UDHYOG Vs.ASSISTANT COMMERCIAL TAXES OFFICER

¶62

3 C.R. 191/2004 A.C.T.O.,W-II,CIR.-C, JODHPUR Vs.M/S SHRI GARG OIL MILLS

¶63

4 C.R. 269/2004 C.T.O.,A/E.,BIKANER Vs.M/S OSAV AGRO INDUSTRIES

¶64

5 C.R. 288/2004 A.C.T.O.,W-I,JHUNJHUNU Vs.SHRI JAGMAL

¶65

¶66

6 C.R. 385/2004 A.C.T.O., FLYING SQUAD-II Vs.M/S TOOLS & HARDWARE STORE 7 C.R. 483/2004 C.T.O.A/E., DUNGARPUR Vs.M/S T.I.L. LTD. 8 C.R. 102/2005 A.C.T.O.,W-II,PRATAPGARH Vs.M/S GILL SINDHU CARGO MOVERS P LTD. 9 C.R. 105/2005 A.C.T.O.,F/S-II,JODHPUR Vs.M/S KALIKA MARBLES & GRANITES LTD.

¶67

10 C.R. 119/2005 A.C.T.O.,F/S-I,JODHPUR Vs.M/S KESHRI MAL & BROTHERS 11 C.R. 125/2005 M/S RAJHANS ELECTRICALS Vs.A.C.T.O.,F/S., AJMER

¶68

12 C.R. 130/2005 ACTO., A/E-II, BIKANER Vs.M/S PRAVEEN KUMAR & CO. 13 C.R. 147/2005 A.C.T.O.F/S.,JODHPUR Vs.M/S PAWAN TRADERS 14 C.R. 154/2005 A.C.T.O.F.S-I, JODHPUR Vs.M/S PAWAN TRADERS

¶69

15 C.R. 213/2005 ACTO, F/S., SIROHI Vs.M/S MOOHANLAL TARACHAND

¶70

16 C.R. 243/2005 ACTO WARD II CIRCLE B BIKANER Vs.M/S CHINTAMAN DAS HANSRAJ 17 C.R. 253/2005 A.C.T.O., A/E., BHILWARA Vs.M/S ADANI WILMAR LTD. 18 C.R. 332/2005 M/S SHREE SHYAM TRADING CO Vs.A C T O JODHPUR 19 C.R. 359/2005 A.C.T.O.,W-III,CIR.-B,JODHPUR Vs.M/S RAMESH CHAND CHITTARMAL JAIN 20 C.R. 363/2005 CTO(O.S.D.),ZONE HQ, JODHPUR Vs.M/S SHYAM INDUSTRIES 21 C.R. 381/2005 ACTO,W-I, CIR.-A, UDAIPUR Vs.M/S MUKESH KUMAR TATEDD 22 C.R. 429/2005 M/ SHANKAR UDHYOG Vs.A.C.T.O.,A/E.,JODHPUR 23 C.R. 529/2005 M/S COT SEEDS CORPORATION Vs.ASSISTANT COMMERCIAL TAXES OFFICER 24 C.R. 533/2005 A.C.T.O.,W-III,CIR.-B,JODHPUR Vs.M/S RAMESH CHANDRA CHITTAR MAL JAIN 25 C.R. 575/2005 CTO, ANTI EVASION, BIKANER Vs.M/S PHILS HEAVY ENGINERING (P)LTD. 26 C.R. 582/2005 A.C.T.O.,F/S-I, JODHPUR Vs.M/S ANIL KUMAR DEEPAK KUMAR 27 C.R. 13/2006 ASSISTANT COMMERCIAL TAXES UDAIPUR Vs.M/S ANDA RAM 28 C.R. 34/2006 CTO, PALI Vs.M/S KUNJ BIHARI LAL MUNDRA 29 C.R. 49/2006 A.C.T.O., F/S-II,JODHPUR Vs.M/S PUKHRAJ ASHOK KUMAR 30 C.R. 76/2006 ACTO, WARD II, ANTI EVASION JODHPUR Vs.M/S JANATA AGRICULTURE TRADERS 31 C.R. 123/2006 A.C.T.O. A/E.-III,JODHPUR Vs.M/S MAHESHWARI AUTO ENTERPRISES 32 C.R. 135/2006 A.C.T.O.,W-II,SRIVIJAYNAGAR Vs.M/S BHARAT PIPE CO. 33 C.R. 140/2006 C.T.O.,A/E.,DUNGARPUR Vs.M/S TAIYABI EMPORIUM 34 C.R. 157/2006 ACTO, ANTI-EVASION-I, PALI Vs.M/S A.V.G.ENTERPRISES 35 C.R. 165/2006 A C T O DUNGARPUR Vs.M/S GLOBE TRANSPORT CORPORATION JAIP 36 C.R. 173/2006 C T O ANTI EVASION ABU ROAD Vs.M/S EANA PROTEINS PVT LTD 37 C.R. 245/2006 ACTO,W-II, CIR.-C, JODHPUR Vs.M/S MALANI ELECTRICALS 38 C.R. 430/2006 A.C.T.O. FLYING SQUAD BANSWARA Vs.M/S MALOO BROS. 39 C.R. 452/2006 CTO ANTI EVASION, BIKANER Vs.M/S PHILS HEAVY ENGG. P.LTD MUMBAI 40 C.R. 462/2006 C.T.O.,A/E,PALI Vs.M/S KAMAL KUMAR HEERA CHAND GUNDECHA

¶71