1. - Heard learned counsel for the petitioner.

2. Both the revision petitions are directed against common order dated 03.03.2010 passed by Rajasthan Tax Board, Ajmer in Appeal No. 1014/2006/Jaipur and Appeal No. 1015/2006/Jaipur, therefore, both the revision petitions are being disposed of by this common order.

3. Briefly stated the facts of the revision petitions are that the dealer/respondent applied for a composition certificate under the provisions of "Composition Scheme for Registered Dealers Dealing in All Kinds of Synthetic Gems and Stones-1999" published vide notification dated 30.04.1999. Assessing officer issued a composition certificate to assessee for a period of one year only. Required amount was deposited by the assessee, however, for subsequent financial years i.e. 2000-2001 and 2001-2002, neither any application was moved for renewal of composition certificate nor any composition certificate was issued by the assessing officer. From the assessment order dated 25.02.2004, relating to the period 01.04.2001- 31.12.2001, it is clear that assessee filed regular return ST 5-A for 'nil' sale. Subsequently, assessee informed the assessing officer vide its letter date