TMI Blog1997 (3) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case may be summarised thus: During the period from November 3, 1964 to October 23, 1965, the assessee-respondent imported bardana to the tune of Rs. 1,66,715. While passing assessment order relating to this period, penalty of Rs. 10,002.90 was imposed under section 16(1)(j) of the Act for collecting tax on the sale of the bardana, not exigible to tax in view of the decision of the honourable Rajasthan High Court given in Ghasiram Mangilal v. State of Rajasthan [1969] 23 STC 262, subsequently confirmed by the honourable Supreme Court. The tax was duly deposited in the Government Treasury by the assessee. An appeal was preferred before the Deputy Commissioner Appeals). Subsequently, the Rajasthan Sales Tax (Amendment and Va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended by the learned counsel for the department that the learned Member of the Board of Revenue, Ajmer, has seriously erred to hold that provisions of section 12 of the Act were not attracted and to set aside the tax imposed on the sale of said bardana. He also contended that the Division Bench of the Board of Revenue also seriously erred to dismiss the special appeal and also the application for making a reference. 4.. The learned counsel for the assessee-respondent duly supported the order under challenge. He contended that there was no question of reopening the assessment for the purpose of levying tax on the sale of bardana as admittedly assessee-respondent collected tax on the sale of the bardana and duly deposited the amount so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rable High Court of Rajasthan, the collection of tax by the assessee was in accordance with the notification issued by the State Government. Under such circumstances, the assessing authority was not justified in imposing a penalty on the assessee under section 16(1)(j) of the R.S.T. Act. The order of the assessing authority is, therefore, set aside and if any amount of penalty has been collected that be refunded according to the provisions of law. In view of the above observations, the appeal is partly accepted. 7.. After the coming into force of the Rajasthan Sales Tax (Amendment and Validation) Act, 1969, notice under section 12 of the Act was issued by the assessing authority to the assessee-respondent. By order dated February 5, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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