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2013 (9) TMI 981 - RAJASTHAN HIGH COURTImposition of penalty - Held that:- Tax Board, while maintaining the order of the Deputy Commissioner (Appeals) to the extent of waiver of penalty, has placed reliance on a decision of Apex Court in case of Sree Krishna Electricals vs. State of Tamilnadu and Anr. [2009 (4) TMI 428 - SUPREME COURT OF INDIA]. The learned Tax Board, while interpreting Section 12(5) of the Entry Tax Act, applying the ratio decidendi of the aforesaid verdict, has recorded a definite finding that the assessee is registered under the Entry Tax Act, and further it has deposited a sum of ₹ 2,42,221 on 8.3.2007 for the imported diesel and LDO against the tax liability, and the receipt of the challan was also produced before the Commercial Taxes Officer, Jaisalmer by the assessee on 9th of March 2007, therefore, it is not desirable to invoke Section 12(5) of the Entry Tax Act. With this specific finding, the learned Tax Board has maintained the order of the appellate authority to the extent it has set aside the order of imposition of penalty. In this view of the matter, I am of the considered opinion that the learned Tax Board has not committed any error of law requiring interference by this Court in exercise of revisional jurisdiction. - Decided against Revenue.
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