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2016 (12) TMI 128 - RAJASTHAN HIGH COURTLevy of penalty u/Sec.78(10A) of the Act - inter stste transport of goods - failure to produce any documents - Held that: - the Driver was carrying all necessary papers, invoices and no tax was due makes out a case that the vehicle was carrying the goods along with requisite documents without intention to avoid or evade tax. That being so, the discretion vested in the assessing authority was not liable to be exercised even if there was technical violation of sub-sec. 10-A to impose the penalty equal to 50% of the value of the goods, though as noticed by us no case of violation of sub-sec. (10-A) was spelt out in notice under Sec. 78. Thus, penalty came to be imposed without affording opportunity to the driver to defend himself. The levy of penalty thus being in breach of requirements of sub-sec. (10-A) and in breach of principles of natural justice, could not have been sustained. Penalty u/s 78 (10A) of the Act not levied - petition dismissed - decided against Revenue.
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