P.D. Kudal, J.
1. These 11 reference petitions involving a common question of law are being disposed of by this single order.
2. The brief facts giving rise to these reference petitions are that the non-petitioner-assessees in all these cases carried on the business of old motor parts in Jaipur. The assessing authorities found that these assessees were dealing in old automobile parts and accessories which were items of casual trade as defined in Section 2(ccc) of the Rajasthan Sales Tax Act read with Notification No. F. 5 (51) E & T/62 dated 24th July, 1962. The assessing authorities held that the assessees were liable to pay sales tax on the sale of these old automobile parts and accessories by virtue of Section 3(3)(ii) of the Act, and that they were also liable to registration under Section 6 of the said Act.
3. Though the orders passed by the assessing authorities were, appealable, yet the assessees directly filed revision petitions before the Board of Revenue. These revision petitions were allowed on 19th August, 1966. The assessing authorities filed reference petitions before the Board of Revenue under Section 15(1) of the Act praying that the case be stated and the question of law arising from the order of the Board of Revenue may be referred for decision to the High Court.
4. The Board of Revenue rejected all these applications by its order dated 2nd January, 1967, holding that no substantial question of law arises which could be referred to the High Court for its decision.
5. The assessing authorities then filed these 11 reference petitions under Section 15(2) of the Rajasthan Sales Tax Act praying that a direction be issued to the Board of Revenue to state the case and refer the same to this Court for adjudication.
6. By an order of this Court dated 22nd December, 1967, the Board of Revenue for Rajasthan, Ajmer, was called upon to state the case and refer the following question of law to this Court :
Whether, under the facts and circumstances of the case, the non-petitioners are liable to pay tax under Section 3(3)(ii) of the Rajasthan Sales Tax Act, 1954, on the sales of automobile parts, and also liable to get themselves registered under Section 6 of the Act irrespective of their annual turnover
7. In pursuance of this direction of this Court, the Division Bench of the Board of Revenue stated the case and referred the above question of law by its order dated 30th April, 1968.
8. It has been contended on behalf of the assessing authority by Shri Agarwal that the learned single Member of the Board of Revenue erred in law in not properly interpreting Section 3(3)(ii) of the Rajasthan Sales Tax Act, 1954, which reads as under:
any other dealer in goods (except cereals and pulses) notified for the purpose of Clause (ccc) of Section 2,
who is not liable to pay tax under Sub-section (1) shall nevertheless be liable to pay tax under and in accordance with the provisions of this Act and the Rules made thereunder, whatever may be the amount or extent of his turnover in respect of the sales of goods made by him within the State.
9. A casual trader has been defined in Section 2(ccc) as under:
'Casual trader' means a person who has, whether as principal, agent or in any capacity, occasional transactions of a business nature involving the buying, selling, supply or distribution of such goods as may be specified by the State Government by notification in the official Gazette whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration.
10. A bare reading of the definition of 'casual trader' would mean a person who deals in specified goods which are notified by the State Government by notification in the official Gazette.
11. Section 3(3)(i) refers to .a casual trader, while Section 3(3)(ii) refers to a trader in specified goods. The specified goods are those which have been notified by the State Government as envisaged in Section 2(ccc) by Notification No. F. 5(51) E & T/62 Jaipur dated 24th July, 1962. The notification No. 5(51) E & T/62 dated 24th July, 1962, reads as under:
In exercise of the powers conferred by Clause (cc) of Section 2 of the Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1954), the State Government hereby specifies the following goods for the purpose of the said clause, namely :-
1, Utensils, 2. Automobile parts and accessories, 3. Watches and clocks, 4. Cycle parts and accessories, 5. Goat, sheep and camel and 6. Gypsum.
12. By the Rajasthan Taxation Laws (Amendment) Act, 1965, which came into force with effect from 27th April, 1965, Clause (cc) of Section 2 was renumbered as Clause (ccc).
In view of this amending Act, the notification dated 24th July, 1962, would apply to Clause (ccc) of Section 2 of the Rajasthan Sales Tax Act.
13. The sum and substance of the above discussion is that a casual trader or any other trader who deals in the notified goods as envisaged in Clause (ccc) of Section 2 shall be liable to pay tax irrespective of his turnover, which means that a casual trader or any other trader dealing in specified goods would be liable to pay tax in spite of the exemption granted under Section 3(1) of the Rajasthan Sales Tax Act, and as he is liable to pay tax, he is equally liable to get himself registered as a dealer under Section 6 of the Act.
14. The learned counsel for the assessees has contended that the goods are already tax-paid. In reference proceedings this Court will not enter into the investigation of fact whether the goods are tax-paid or not. The assessee would, however, be entitled to submit before the assessing authority that the goods were tax-paid, and were not liable to taxation twice.
15. With these observations, all the eleven petitions are answered in the affirmative.
16. Looking to the facts and circumstances of the cases, the parties are left to bear their own costs.