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2014 (1) TMI 1206 - HC - VAT and Sales TaxPenalty u/s 78(5) of Rajasthan Sales Tax Act, 1994 - Whether penalty in the facts of the present matter could not have been imposed on the owner of the goods merely for the reason that section 78(5) was amended for certain purposes on 22.03.2002 - Held that:- amendment to Section 78(5) of the Act of 1994 brought about on 22.03.2002 was merely clarificatory in nature and therefore retrospective. The obtaining legal position thus is that even at the time of goods in transit and the checking thereof on 22.03.2001, the owner of the goods aside of the person in-charge of the goods was liable for penalty under Section 78(5) of the Act of 1994 in the event of any contravention of the mandate of Section 78(2) of the Act of 1994, Rule 53(1)(a) of the Rules of 1995 and notification issued therein being found. Not only the goods in transit i.e. PVC sheets were not accompanied by the requisite statutory declaration, but also in spite of show cause notice no attempt was made to file the requisite declaration by the respondent- assessee. Contrarily as earlier indicated it was conceded and admitted before the assessing authority that the respondent-assesseee was in breach of Section 78(2) of the Act of 1994, Rule 53 of the Rules of 1995 as also notification dated 30.03.2000 and was willing to pay the penalty - Following decision of Assistant Commercial Taxes Officer Vs. Bajaj Electricals Limited [2008 (11) TMI 374 - SUPREME COURT OF INDIA] - Decided in favour of Revenue.
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