Allowed
Sagar Mal S/O Juhara Ram v. State of Rajasthan
Rajasthan HCCW/20661/2019
Case brief
AI extract
What is this about?
The High Court held that the Tax Board refused to entertain an appeal because the order impugned was passed by the Additional Excise Commissioner and not the Commissioner. The Court ruled that since additional powers are delegated to the Additional Commissioner, the appeal is maintainable under Section 9A. The impugned order was set aside and the appeal sent back for decision on merits within thre
What did the court decide?
The impugned order of the Tax Board dated 06.08.2019 is set aside and the appeal was directed to be examined and decided on merits within three months.