TMI Blog1992 (4) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... "Whether, in the facts and circumstances, the imposition of penalty under section 22(6)(b) of the Rajasthan Sales Tax Act was rightly set aside?" Brief facts of the case are that the business premises of the assessee were inspected on October 9, 1984 and it was found that the stock of silver as per the books should have been 225 grams, whereas on physical verification, it was found that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blank signatures were obtained. The compliance of the provisions of rule 58 was not made and it has not been mentioned as to from which place the goods have been received. No inspection report was found on the file and there were no two independent witnesses. The Deputy Commissioner (Appeals) observed that the order sheet has not been signed at two places by the assessing authority and there are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the appellate authority it was not having any signature of the assessing authority and now the signature exists and, therefore, the head of the department shall make necessary enquiry and shall take steps on the basis of such enquiry as to how the record was changed. Regarding merits of the case, the learned Member of the Sales Tax Tribunal has held that the order of the appellate authority d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of law is more expected from the assessing authority and if the provisions of rule 58 have not been complied with, then the Deputy Commissioner (Appeals) and the Sales Tax Tribunal were justified in quashing the penalty. The assessee has a right to challenge the penalty proceedings where all these questions may crop in as to when the assessing authority reached the shop, which are the places ..... X X X X Extracts X X X X X X X X Extracts X X X X
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