CW 6044/10 (1) In the High Court of Judicature for Rajasthan Jaipur Bench, Jaipur O R D E R S.B. Civil Writ Petition No.6044/2010 Ashutosh Bansal Vs. State of Raj. & Ors. Date Of Order :: 07/05/2010 Hon'ble Mr. Justice Ajay Rastogi Mr. Gaurav Gupta, for petitioner. Instant petition has been filed by the petitioner assailing the order dt.15.3.2010 (Ann.5) passed by Revisional Authority-Rajasthan Tax Board, Ajmer rejecting the revision petition preferred by the petitioner on the premise that petitioner failed to pre-deposit 50% of the recoverable amount as provided u/s.65(1) of the Act, however the petitioner raised contention before the Board that he is covered by sec.65 (2) of the Act and it does not contain any pre-deposit. The contention was repelled by the Board and this Court also does not find any error being committed by the Board in regard of the finding recorded under order impugned. Revision petition being preferred by a person affected u/s. 65(1) of the Act, a certificate has to be enclosed for satisfactory proof of payment of 50% of the recoverable amount. Indisputably, the petitioner failed to pre-deposit as CW 6044/10 (2) contemplated under sub-sec.(1) to sec.65 of the Act. Taking note thereof, the revision preferred by the petitioner has not been examined on merits. Counsel, on instructions, submits that petitioner has been advised to deposit 50% of the recoverable amount so at least his grievance could be heard by the Board on merits. The petitioner indeed was required to pre-deposit 50% of the recoverable amount at the time of filing of revision petition but in the facts of instant case that exparte proceedings as alleged were initiated against the petitioner by the authority and his application under Order 9 Rule 13 CPC has been rejected, which was assailed before the revisional authority, taking note thereof, at least at one stage he may get adjudication on merits and in these circumstances, this Court considers it appropriate to observe that if the petitioner deposits 50% of the recoverable amount within 30 days from today as provided u/s. 65(1) of the Act, the Tax Board is directed to register the revision petition preferred by the petitioner and the same may be examined on merits, obviously after hearing the parties, in accordance with law and the order impugned dt.15.3.2010 in the instant CW 6044/10 (3) petition rejecting the revision petition on the plea that pre-deposit has not been made will not come in the way of the Board while disposing of the revision petition preferred by him. With these directions/observations, the present petition stands disposed of. (Ajay Rastogi),J. VS Shekhawat/- 6044CW10May7Fnl.doc