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2013 (5) TMI 763 - HC - VAT and Sales TaxPenalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 - declaration form ST-18-A prescribed under rule 53 of the RST Rules read with section 81 of the Act was found blank or not completely filled up - Held that:- It may be that a show-cause notice may have been given to the respondent-assessee at the time of penalty proceedings in these cases but a bare perusal of the order passed by the assessing officer reveals that even full contention appears to have not been mentioned by the authority levying penalty. Be that as it may, it is also, equally true that the assessee has succeeded in all these cases before the two appellate authorities and matter at such stage should normally not be restored back. The assessee (respondent) deserves to be given a fresh opportunity of hearing and specific show-cause notice with the nature of defects and deficiencies in complying with the provisions of section 78(2) of the Act and it is only thereafter that the penalty proceedings deserve to be decided afresh by the assessing authority dealing with all the issues raised by the assessee (respondent) and that can be only when fresh show-cause notice is issued to the respondents by complying with the principles of natural justice. Appeal partly allowed.
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