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2016 (9) TMI 1086 - HC - VAT and Sales TaxImposition of penalty under section 76(2)(b)of the Rajasthan VAT Act, 2003 - Rule 53 of the VAT Rules - Form VAT-47produced, not duly filled, some columns left blank - suspection of the Assessing Officer that the form can be re-used - sunflower oil in transit from Punjab to Jaipur - other invoices and builties produced - is imposition of penalty is correct in the view that all documents were produced and only a few columns in the form VAT-47 remained unfilled? - Held that: - the decision in the case Assistant Commercial Taxes Officer Versus. Indian Oil Corporation Ltd [2015 (11) TMI 1078 - RAJASTHAN HIGH COURT] is relied upon. Also the provisions of section Section 76 of the VAT Act and Rule 53 of the VAT Rules was carried in detail. Rule 53 of the VAT Rules mandates that a declaration form is required to be carried with goods in movement for import within the State and the registered dealer shall furnish or cause to be furnished a declaration in Form VAT-47 completely filled in all respect in ink and ensure that the value, date and month of use of such Form shall be punched at the specified place provided for in the Form. The AO found that in Part A, the columns relating to name, place, date were blank and in Part B, the columns relating to name, place and date were blank and in Part C, the columns relating to place, status and signatures were not found to be filled in and neither the date, month nor value column was punched and there was no punching at all. The word "shall" having been used is mandatory. The material columns remained unfilled and equally important fact that VAT-47 was not at all punched is sufficient to hold that the AO was well justified in coming to the conclusion of imposition of penalty u/Sec. 76(2)(b) and the DC(A) as well as the Tax Board having upheld the finding of the AO, is just and proper. Petition devoid of merits - petition dismissed - decided against petitioner.
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