Century Ecka Vs. State of Rajasthan

- section 2(k), 2(1), 7 & 40 & juvenile justice (care and protection of children) rules, 2007, rule 12 & 98 & juvenile justice act, 1986, section 2(h): [altamas kabir & cyriac joseph, jj] determination as to juvenile - appellant was found to have completed the age of 16 years and 13 days on the date of alleged occurrence - appellant was arrested on 30.11.1998 when the 1986 act was in force and under clause (h) of section 2 a juvenile was described to mean a child who had not attained the age of sixteen years or a girl who had not attained the age of eighteen years - it is with the enactment of the juvenile justice act, 2000, that in section 2(k) a juvenile or child was defined to mean a child who had not completed eighteen years of a ge which was given prospective prospect - appellant was about sixteen years of age on the date of commission of the alleged offence and had not completed eighteen years of age when the juvenile justice act, 2000, came into force - juvenile act, of 2000 has been given retrospective effect by rule 12 of juvenile justice rule, 2007 - as such, accused has to be treated as juvenile under the said act. - 11,203.62. the amount of difference regarding waterproof paper as well as pvc sheet was assessed to rs. with regard to pvc bags as well it has been held that it is covered by the entry 'plastic packing material'.this is taxable at the general rate up to 4th march, 1979 and on and from 5th march, 1979 it is liable to be taxed at the rate of 4 per cent......1981-82. subsequently a notice under section 12 of the rajasthan sales tax act was issued in connection with the petitioner's assessment relating to waterproof paper and pvc sheets. it was stated in the notice that at the time of assessment under section 10(3) of the act, tax was assessed at the rate of 4 per cent. on the ground of at what rate tax should have been charged, the petitioner's case was reopened and thereafter reassessment order in respect of the above two items was passed on 2nd february, 1987 (exhibit 3) and demand notice (exhibit 4) was issued for a sum of rs. 11,203.62. the amount of difference regarding waterproof paper as well as pvc sheet was assessed to rs. 6,089.82 and interest amounting to rs. 5,113.80 was levied.3. the petitioner's case is that the assessing authority has erred in charging sales tax at the rate of 8 per cent on both the items. these items are covered in the packing material as notified. this question is now no more res integra. it has been decided by a division bench of this court in century ecka v. state of rajasthan (1987) 21 stl 115. it has been held by this court that waterproof paper (bitu minised paper) packing material is obtained by bonding together the layers of craft papers with bitumin. such packing material is leviable at the rate of 4 per cent and not at the general rate of 8 per cent. with regard to pvc bags as well it has been held that it is covered by the entry 'plastic packing material'. this is taxable at the general rate up to 4th march, 1979 and on and from 5th march, 1979 it is liable to be taxed at the rate of 4 per cent. as already stated in the assessment order 1981-82, both items are liable to tax at the rate of 4 per cent. thus, the assessing authority, erred in reopening the petitioner's assessment and creating the impugned levy.4. in this view of the matter, notice (exhibit 2), reassessment order (exhibit 3) and notice of demand (exhibit 4) are liable to be quashed.5. this writ petition is.....