Assistant Commissioner, Commercial Taxes Officer, Vs Pawan Bansal S/O Shri Ramnarayan Bansal

This revision petition is filed by the State Government to challenge an order dated 04.02.2021 passed by the Rajasthan Tax Board. The Rajasthan Tax Board had come to the conclusion that the proceedings against the respondent were barred by limitation as provided under Rajasthan Value Added Tax Act, 2003 (in short ‘VAT Act’). This conclusion was based on the premise that the respondent was a casual trader as defined under Section 2(8) of the VAT Act and in whose case the period of limitation prescribed under the Act of completing the assessment had expired. Learned counsel for the State Government however submitted that the respondent could not have been stated to be a casual trader. The term “casual trader” has been defined in Section 2(8) as to mean a person who, whether as principal, agent or in any other capacity, has occasional transactions of a business nature involving buying,

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(2 of 2)

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[STR-85/2021]

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selling, supplying or distributing of such goods as may be notified by the State Government. The present case involves a single transaction executed by the respondent. There is nothing on record to suggest that there were multiple transactions during the period under consideration. In fact the revision memo suggests that even the State admits that this is a case of single transaction. No question of law arises.

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This revision petition is dismissed.

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(SAMEER JAIN),J

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(AKIL KURESHI),CJ

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BRIJ MOHAN GANDHI/31

Assistant Commissioner, Commercial Taxes Officer, v. Pawan Bansal S/O Shri Ramnarayan Bansal

Case brief

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Assistant Commissioner, Commercial Taxes Officer, v. Pawan Bansal S/O Shri Ramnarayan Bansal

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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Coram

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