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2014 (4) TMI 916 - HC - VAT and Sales TaxWhether the Appellate Authority can interfere in the order passed by the Assessing Authority that the penalty imposed is excessive, whether such view is sustainable in view of Section 78(5) of the RST Act - Held that:- Judgment in Guljag Industries Versus COMMERCIAL TAXES OFFICER [2007 (8) TMI 344 - SUPREME Court] followed - The compliance of the provisions of the Act, have to be carried in letter and spirit and when there is requirement of carrying declaration form with the goods then the mere plea that the respondent was not aware of the fact of Notification, is not proper such a generalised user of word “were not aware” is not sufficient - compliance of Rule 53 ought to have been made - The Rice falls in the category of notified goods thus there was requirement of carrying declaration form with the goods - The dealers ought to have carried the declaration form with the goods and came heavily on the dealers who though carried the declaration form but were blank or/and incomplete - Such declaration forms were non-est and Department was correct and justified in imposing penalty u/s. 78(5), whereas it is a non carrying of the declaration form - If declaration form is produced later on, on demand then plea of the assessee could be accepted but neither there was a request by the respondent-assessee nor he produced the declaration form - The revision petition is allowed - The impugned orders passed by the lower Appellate Authorities are quashed and set-aside and reversed - The order of imposition of penalty passed by the ACTO (FS), is maintained - The stay application also stands disposed of – Decided in favour of Revenue.
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