TMI Blog2016 (10) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... to consideration and cannot be said to be a bona-fide belief and is a mere explanation without any supporting material and the Tax Board has rightly come to the conclusion that the penalty was appropriate in a case like this. No question of law can be said to emerge. Petition dismissed. - S.B. SALES TAX REVISION PETITION NO.176 of 2016 - - - Dated:- 3-10-2016 - Mr. Jainendra Kumar Ranka, J. Mr. Alkesh Sharma Adv., for petitioner JUDGMENT Instant revision petition at the instance of the assessee is directed against the order of the Tax Board dt.12.08.2016 allowing the appeal of the revenue. 2. The brief facts noticed for disposal of the present petition are that on 26.04.1999, a vehicle bearing No. GJ-6/Y-5583 was inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Apex Court in the case of State of Rajasthan Another Vs. D.P. Metals (2001) 124 STC 611 is inapplicable, taking into consideration the fact which has not been looked into by the Dy. Commissioner (A) that the fresh declaration Form ST-18A was itself taken on 26.04.1999 after the vehicle was intercepted and could not have been taken into consideration the same and accordingly reversed the judgment of Dy. Commissioner (A). 5. Learned counsel for the petitioner vehemently contended that there was reasonable cause with the petitioner as it was reported in the newspaper that insofar as manufacturers are concerned, the requirement of carrying declaration Form ST-18A was not necessary and keeping in mind the said newspaper reports, the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case where the declaration Form ST-18A was taken itself after the vehicle was intercepted and therefore, in my view, the judgment of the Apex Court in the case of D.P. Metals (supra) does not support the claim of the petitioner. 9. It is a case where the judgment of the Apex Court in the case of Guljag Industries Vs. Commercial Taxes Officer (2007) 7 SCC 269 is applicable and mandatory requirement of Rule 53 was required to be fulfilled. In my view, any news in newspaper reports cannot be taken into consideration and cannot be said to be a bona-fide belief and is a mere explanation without any supporting material and the Tax Board has rightly come to the conclusion that the penalty was appropriate in a case like this. No question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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