TMI Blog2014 (4) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... on 78(2)(a) i.e. not carrying the documents mentioned in that clause or - if false or forged documents or declaration is submitted - documents submitted have not been found to be false or forged one - thus the penalty u/s 78(5) of the said could not be levied – Decided against revenue. - S.B. Sales Tax Revision Petition No.362/2011 - - - Dated:- 7-2-2014 - Hon'ble Ms. Justice Bela M. Trived ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, there was contravention of Section 78(2) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as the said Act ), read with Rule 53 of RST Rules (hereinafter referred to as the said Rules). The Assessing Authority, therefore, after issuing the show cause notice levied penalty under Section 78(5) of the said Act vide the order dated 03.11.1999, against which the respondent-assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Act. 4. The Court does not find any substance in the present petition. It is not disputed that when the vehicle was checked, the person In-charge of the goods had produced all the necessary documents. It appears that the respondent had also produced the declaration from ST 18 A, alongwith his reply. It was not the case of the petitioner that any of the said documents were found to be false or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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