9911796707
TMI Blog1985 (8) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... the Rajasthan Sales Tax Act, 1954 (hereinafter called "the Act") have been treated by us as revision petitions under section 15(1) of the Act, as amended by the Rajasthan Sales Tax (Amendment) Act, 1984, at the request of the learned counsel for the department. The amending Act came into force with effect from May 1, 1985, and thereafter only a revision petition under section 15(1) was maintainab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment, the assessee had voluntarily disclosed the error committed by him as a part of the oil manufactured by the assessee was transferred by mistake from the tax-paid account to taxable account. It was held that there was a bonafide mistake which was realised by the assessee at the time of assessment. The learned single Member of the Board of Revenue affirmed the finding recorded by the Deputy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of penalty, as he was not guilty of conduct contumacious or dishonest, nor he had acted in conscious disregard of his obligations, in such circumstances, the discretion exercised by the taxing authority cannot be interfered with, as the question whether there was conscious concealment on the part of the assessee in respect of the taxable turnover or there was mala fide or deliberate intention on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee did not file a return in form 86 as required by rule 26, showing the amount of goods imported by him in addition to the quarterly return or the annual return, as the case may be. As no penalty was imposable under section 16(1)(n) of the Act, as it stood at the relevant time, in respect of breach of any provision of the rules, even if there was a breach of the provision of rule 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty could not be imposed on the dealer for contravention of the provisions of the Rules. In this view of the matter, the penalty imposed under section 16(1)(n) of the Act was rightly set aside by the appellate authority and the Board of Revenue was justified in upholding the order passed by the appellate authority. Both the reference applications, being treated as revision petitions under se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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