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2016 (12) TMI 5 - HC - VAT and Sales TaxImposition of penalty u/s 76(6) of the Act - Rajasthan VAT Act, 2003 - VAT declaration form 47 - punching of form - Held that: - reliance placed on the decision of 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 1086 - RAJASTHAN HIGH COURT] where it was held that punching was introduced later-on and if the declaration form is not duly punched, then it is a material deficiency and penalty even in such cases is required to be imposed. The punching admittedly having not been done, it being a material deficiency, the order passed by the Tax Board is just and proper - the declaration form has to be complete in all respect and finding the form even incomplete in respect of material particulars and punching, the order of Tax Board does not call for any interference by this court - penalty rightly imposed - petition dismissed - decided against appellant-assessee.
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