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2016 (11) TMI 977 - HC - VAT and Sales TaxLevy of penalty for not following procedure for movement of vehicle carrying goods - Imposition of penalty u/Sec.76(6) of the Act - incomplete declaration in Form VAT-47 - Held that: - in view of Notification dt.08.07.2009, the goods were notified and they were required to be carried with a declaration Form VAT-47 and in fact the declaration Form VAT-47 was carried but was incomplete in all respects. It is not a case where the assessee was not carrying a declaration Form VAT-47 and same was produced and another in pursuance to a show cause notice - the original declaration Form VAT-47 was incomplete and thereafter a fresh declaration Form VAT-47 has been obtained from the department on the next day and then has been placed before the Assessing Officer which in my view has rightly been held by the Tax Board to be improper. There is also a finding recorded by the Dy. Commissioner (A) that there was no punching of the declaration Form VAT-47 and once punching is not found, this Court has already taken a view in the case of ITC Agrotech Limited, through its Manager Ramlal Verma Versus Assistant Commercial Taxes Officer, Anti Evasion 1, Circle 2, Jaipur [2016 (9) TMI 1085 - RAJASTHAN HIGH COURT] holding that the punching having been introduced in VAT laws as an additional feature, it is also required to be taken care of by the assessee, that the punching is to be done and if not then there is a serious deficiency. Penalty rightly imposed - decided against appellant-assessee.
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