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2011 (3) TMI 1513 - HC - VAT and Sales TaxWhether penalty of ₹ 56,790 could not be imposed on the respondent - assessee under section 78(5) of the Rajasthan Sales Tax Act, 1994 on account of declaration in form No. ST-18A as per rule 53 of the Rajasthan Sales Tax Rules, 1995 being found to be incomplete? Held that:- The assessing authority brushing aside both the contentions of the assessee, viz., (i) there was no requirement in law to furnish ST-18A; and (ii) defect and deficiency in such form ST-18A could be removed and other declaration duly filled-up, was furnished immediately upon opportunity being given since the original form duly and fully filled-up was not sent with the consignment by the supplier, the learned assessing authority, in a rather hasty and mechanical way, imposed the said penalty in question. The appellate authorities rightly set aside the penalty imposed upon the assessee by their concurrent decisions, viz., the first appellate authority on the appeal preferred by the assessee and the Tax Board in second appeal in the appeal preferred by the Revenue. Therefore, on both these counts, the requirement of law being not there in the first instance, and on the second count even if such requirement is presumed on factual matrix also, this court is satisfied that the penalty in question has rightly been set aside by the appellate forums and same do not require any interference by this court in revisional jurisdiction. Against revenue
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