Absurdity due to grammatical construction may be departed to avoid any inconsistency.

Last updated: 13 February 2021

Court :
Supreme Court

Brief :
This SLP is against a judgment and order dated 9.7.2020 passed bythe High Court of Judicature of Rajasthan at Jaipur dismissing the Revision Petition being SB Sales Tax Revision/Reference No. 165/2019, filed by the Petitioner, against an order dated 08.10.2018passed by the Rajasthan Tax Board, whereby Appeal No.1132/2017/Bharatpur filed by the Petitioner against reversal by the Appellate Authority of a Tax Assessment Order dated 9.10.2012 of the Assistant Commissioner, Commercial Tax Department, Circle B, Bharatpur, had been rejected by the Rajasthan Tax Board.

Citation :
Appeal Number : Special Leave Petition (C) No.15870/2020

IN THE SUPREME COURT OF INDIA
EXTRAORDINARY APPELLATE JURISDICTION
Special Leave Petition (C) No.15870/2020

Commercial Taxes Officer, Circle-B, Bharatpur ...Petitioner

Versus

M/s Bhagat Singh …Respondent

J U D G M E N T

Indira Banerjee, J.

1. This SLP is against a judgment and order dated 9.7.2020 passed bythe High Court of Judicature of Rajasthan at Jaipur dismissing the Revision Petition being SB Sales Tax Revision/Reference No. 165/2019, filed by the Petitioner, against an order dated 08.10.2018passed by the Rajasthan Tax Board, whereby Appeal No.1132/2017/Bharatpur filed by the Petitioner against reversal by the Appellate Authority of a Tax Assessment Order dated 9.10.2012 of the Assistant Commissioner, Commercial Tax Department, Circle B, Bharatpur, had been rejected by the Rajasthan Tax Board.

2. The Respondent had purchased a truck/trailer (hereinafter referred to as ‘said vehicle’) from one M/s Ashok Auto Sales Ltd of Aligarh, UttarPradesh, for consideration of Rs. 16,20,000/- vide Invoice No. C1273/09 dated 26.12.2009. The said vehicle was registered in Bharatpur in Rajasthan and given the Registration No. RJ-05-GA-5299.

3. On 11th July 2012, that is, almost three years after the date of purchase of the said vehicle, summons were issued to theRespondent under Sections 3, 6 and 7 of the Rajasthan Tax on Entry of Motor Vehicle into Local Areas Act 1988, hereinafter referred to as the Entry Tax Act of 1988.

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