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2013 (10) TMI 1286 - RAJASTHAN HIGH COURTPenalty under section 77(8) of the Rajasthan Sales Tax Act, 1994 - Unaccounted goods - Held that:- penalty has wrongly been deleted by the Tax Board, for the reason that (1) the books of accounts did not contain any entry of the said silver bar weighing 32.895 kilogram found in the custody and possession of the respondent, (2) it is not supported by any bill or evidence relating to the purchase of the said silver bar found in the custody and possession of the respondent at the time of survey, (3) despite adequate opportunity having being granted the respondent pleaded for imposing of penalty, payment of the penalty and release of the goods on the spot, (4) letter dated December 20, 2000 was also filed admitting that the said goods were purchased without bill and that no entry was made in the books of accounts. Tax Board, was unjustified in merely admitting the claim of the respondent which was put up first time before the DC (A) and in my view, it is an afterthought and ought not to have been plainly admitted and relied upon by the Tax Board. Tax Board is a final fact-finding authority and such a claim ought not to have been admitted merely on the basis of a simple claim. - it is quite apparent that on or before the date of survey with regard to the silver bar weighing 32.895 kilogram the respondent did not have any proper bill or voucher or any other evidence. Rather it was claimed and admitted that they do not have any document relating to silver bar and even there was no entry in the books of accounts, rather the respondent admitted imposition of penalty and even payment of the penalty on the spot. In my view, on these finding no other factor was required to be considered by the Tax Board. - penalty was rightly imposed by the assessing officer, rightly sustained by the DC (A) and wrongly deleted by the Tax Board, and in my view, the order of the Tax Board, deserves to be reversed. Accordingly, the order of the Tax Board, is reversed and that of the assessing officer is sustained. - Decided in favour of Revenue.
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