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2007 (7) TMI 589 - RAJASTHAN HIGH COURTPenalty under section 65 of the Rajasthan Sales Tax Act, 1994 - Held that:- Revision petitions are allowed and the impugned order of the Tax Board dated October 26, 2005 and those passed by the assessing authority in so far as they imposed the penalty under section 65 of the Act upon the petitioner-assessee are set aside and the order of the Deputy Commissioner (Appeals) in favour of the assessee is restored and it is held that no penalty under section 65 of the Act could be imposed upon the petitioner-assessee in the circumstances of case as penalty under section 65 of the Act cannot be imposed on the assessee unless the Revenue establishes that there is deliberateness on the part of the assessee or conscious concealment of taxable turnover with the purpose to avoid or evade the tax and such penalty cannot be imposed merely because the contention of the assessee that particular sale is not taxable is rejected or explanation furnished by him is not found to be acceptable by the Revenue.
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