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2013 (10) TMI 1289 - HC - VAT and Sales TaxLevy of tax under RST Act - During interception of vehicle bills were found to be in same handwriting therefore, presumed to be bogus - Held that:- It is apparent that the owner or person incharge of a vehicle has to have proper documentation and which on demand will necessarily have to be produced by the owner or person incharge of the vehicle. In so far as the present facts are concerned, it bears out from the record that the respondent had all the documents and the documents, which were produced on the spot, clearly showed that the goods were being sent from Delhi and were intended to be sent to Gujarat and therefore, it is merely on assumption and presumption and only because of the bill and vouchers being in the same handwriting, it was alleged that the bills are bogus. Merely because bills and vouchers are in the same handwriting and if the goods are sent by the same firm in different names to be intended for different consignees, then certainly the handwriting on the bills and vouchers would be the same, therefore, merely because the handwriting was same, in my view, it cannot be a basis for imposition of levy of tax, penalty and interest. It is also clear that not a single document was available so as to come to a conclusion that the goods were meant for being uploaded/sold within the State of Rajasthan, rather all the documents proved otherwise. On perusal of the records, it is also clear that the respondent-assessee submitted a reply on April 12, 1995 and wanted time for verification of consignor and consignee but without providing adequate time, the penalty was levied on April 12, 1995. Even otherwise, without providing adequate opportunity of hearing, the tax, penalty and interest was imposed and therefore, it is not justified and the Tax Board has correctly come to the conclusion that the entire penalty, tax and interest has been levied merely on conjectures and surmises without proving further by the petitioner-assessing officer. - All the documents proved otherwise and since Rajasthan falls in between Delhi and Gujarat, which is proved by all the documents, in my view, the tax, penalty and penalty has rightly been deleted by the DC(A) and approved by the Tax Board. There is concurrent finding of fact by both the two appellate authorities that there is no loss of revenue and documents were proper. - Decided against Revenue.
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