Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 637 - RAJASTHAN HIGH COURTLevy of penalty at 30% of the value of goods u/s 77(8) of RST Act - survey - compliance of Rule 50 - whether DC(A) was justified in deleting the penalty on the ground that compliance under Rule 50 has not been made? - compliance under rule 50 mandatory or otherwise - Held that: - The rule envisages that the Authorized Officers who carries out search u/Sec. 77 of the Act, shall adopt the procedure prescribed under Rule 50 and the word used is 'shall' therefore, it should be followed in letter and in spirit. Admittedly, on perusal of the two appellate orders, it transpires that there was no witnesses present and only statement of the Director was recorded and therefore since there is no compliance of Rule 50, the penalty was rightly deleted by the DC(A) and upheld by the Tax Board. The goods were excisable and not only the excise duty but the sales tax @ 4% was also charged in the bill - no reason to interfere with the order of deletion of penalty - petition dismissed - decided in favor of respondent-assessee.
|