1. - The petitioner has filed the instant writ petition seeking a relief to quash the impugned order of Additional Commissioner Commercial Taxes, Jaipur (respondent No. 1) dated 3.12.1983 Annex. 6 to the writ petition and for restoring the order dated 24.7.1980 Annex. 2 to the writ petition passed by the Deputy Commissioner (Appeals) (respondent No. 2) on the ground, inter alia, that respondent No. 1 has no jurisdiction to set aside the orders of the Commercial Taxes Officer, Pali (respondent No. 3) dated 13.7.1979 Annx. 1 to the writ petition by substituting his own order enhancing the tax liability. According to the averments made in the writ petition, the order of the Commercial Taxes Officer. Pali has attained finality subject to the modification of order dated 24.7.1980 Annx. 2 to the writ petition passed by the Deputy Commissioner (Appeals) in exercise of his appellate jurisdiction conferred upon him Under Rule 27 of the Rules framed under the Rajasthan Entertainments and Advertisements Tax Act, 1957 (hereinafter referred to as 'Act No. 24 of 1957').

2. The aforesaid order dated 3.12.1983 Annx. 6 to the writ petition is also challenged on the ground that respondent No