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2013 (8) TMI 860 - HC - VAT and Sales TaxPenalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 - Both the appellate authorities below held that the penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 could not be imposed on the respondent-assessee, if the 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, if other supporting bills, vouchers, documents found at the time of checking of the goods like sales book, transport, etc., were found in order - Held that:- court, considering all the facts and circumstances and the judgments, has expressed that principles of natural justice have to be followed and accordingly this court in the previous cases and so also the judgment of this court passed in the case of Assistant Commercial Taxes Officer v. Madhusudan Soap Udyog [2013 (5) TMI 763 - RAJASTHAN HIGH COURT], has remanded the matter back to the assessing officer to provide an opportunity afresh and consequently, the respondent herein also deserves to be allowed opportunity of fresh hearing in the light of the law enunciated by the honourable apex court in the case of Guljag Industries [2007 (8) TMI 344 - SUPREME Court]. Orders impugned passed by the authorities below namely, the Tax Board, Deputy Commissioner (Appeal) as well as the assessing authority are quashed and the matter is restored back to the assessing authority for deciding the penalty proceedings afresh and de novo in the light of the law enunciated by the honourable apex court in the case of Guljag Industries [2007 (8) TMI 344 - SUPREME Court] and after examining the material particulars filled in the declaration form 18A/18C and afford adequate opportunity of being heard to the dealer/assessee. - Decided in favour of Revenue.
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