Section 26 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
26. Revision to the High Court.
(1)Within sixty days from the date on which an order under sub-section (5) or clause (a) of sub-section (7) or sub-section (8) of section 24 was communicated to him, the appellant or the respondent may prefer a petition to the High Court against the order on the ground that the Tax Board has either failed to decide or decided erroneously any question of law:Provided that the High Court may admit A petition preferred after the period of sixty days aforesaid, if it is satisfied that the petitioner has sufficient cause for not preferring the petition within that period.(2)The petition shall be in the prescribed form and be verified in the prescribed manner, and shall, when it is preferred by any person other than an officer empowered by the State Government under sub-section (1) of section 25, be accompanied by a fee of five hundred rupees.(3)If the High Court, on perusing the petition, considers that there is no sufficient ground for interfering, it may dismiss the petition summarily:Provided that no petition shall be so dismissed unless the petitioner has a reasonable opportunity of being heard in support thereof.(4)(a)If the High Court does not dismiss the petition summarily, it shall, after giving both the parties to the petition a reasonable opportunity of being heard, determine the question or questions of law raised, and it shall, either reverse, affirm or amend the order against which the petition was preferred or remit the matter to the Tax Board with its opinion on the question or questions of law raised, or pass such other order in question to the matter as it may think fit;(b)Where the High Court remits the matter to the Tax Board under clause (a) with its opinion on question of law raised, the latter shall amend the order passed by it in conformity with such opinion;(c)Before passing an order under sub-section (4), the High Court may, if it considers necessary so to do remit the petition to the Tax Board and direct it to return the petition with its finding on any specific question or issue.(5)Notwithstanding that a petition has been preferred under Sub-section (1), the tax shall be paid in accordance with the assessment made in the case:Provided that if as a result of the petition, any change becomes necessary in such assessment, the High Court may authorise the assessing authority to amend the assessment and the assessing authority shall amend the assessment accordingly and thereupon the excess amount paid by the assessee shall be refunded to him without interest or the additional amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.(6)With a view to rectify any mistake apparent from the record, the High Court may, at any time, within five years from the date of the order passed by it under sub-section (4), amend such order:Provided that no order under this sub-section shall be made without giving both the parties affected by the order a reasonable opportunity of being heard.
