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2017 (1) TMI 196 - RAJASTHAN HIGH COURTImposition of penalty u/Sec.78(5) of the Act - driver/incharge of the vehicle produced Bill No.2114 dt.11.10.1997, Bilty No.228 dt.11.10.1997, and on the next date the owner of the transport company appeared before the Assessing Officer and produced Bill No.2113 dt.11.10.1997 - Held that: - taking into consideration the fact that the driver/incharge has produced at least one bill on the spot bearing No.2114 dt.11.10.1997, the penalty is not leviable on the same and is so far as other bills which have been produced later-on the revenue is well justified and taking adverse view of the bills produced later-on - it would be appropriate to restrict & sustain the penalty only on such bills or bilty produced later-on and it would be appropriate to delete the penalty on the bill and bilty which was produced by the driver/incharge on the spot - appeal partly allowed - decided partly in favor of assessee.
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