TMI Blog2001 (1) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 22A(7) of the Rajasthan Sales Tax Act, 1954. 3.. The reason for levy of penalty by the competent officer was that at the time of checking of the vehicle, while the goods were in transit, the goods were unaccompanied by declaration in form S.T. 18A by the importer. On appeal, said penalty had been set aside by the Deputy Commissioner (Appeals) with the findings that all the document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Commissioner (Appeals) by agreeing with the same reasoning, however, with an additional reasoning that goods in transit were not even notified goods, which were required to be carried with form S.T. 18A. 6.. Learned counsel for the Revenue while does not dispute the fact that all other documents except form S.T. 18A were available with the person-in-charge of the goods at the time of chec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed since then. 8.. The principle was also enunciated about necessity of mens rea before levying penalty in Mahaveer Conductors v. Assistant Commercial Taxes Officer, Ward III, Circle C, Jodhpur [1997] 104 STC 65 (Raj). Since the order of learned Tribunal is sustainable on this ground alone, validity of other reason become of academic importance only and need not be considered. Petition therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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