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2016 (3) TMI 790 - HC - VAT and Sales TaxImposition of penalty - Section 76(5) of the Rajasthan VAT Act - Declaration Form VAT-47 used beyond its validity period and certain material particulars were also not filled up - Contention of assessee is that assessing authority at the time of issue did not specify the validity period which was its duty so assessee can not be faulted and punished for the same - Held that:- the case is to be remanded back to the assessing authority for allowing an opportunity to the Assessee to remove the defects, except the question of validity period of the Form VAT-47 in question, because that was obviously, the obligation of the assessing authority in terms of Rule 21(5) of the Rajasthan VAT Rules, 2006, to specify such validity period for the said Form. - Petition remanded back
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