TMI Blog2014 (5) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... essential ingredient for contravention of Section 78(2) and breach of Section 78(2) would attract levy of penalty u/s 78(5) in cases where goods in movement have travelled with an incomplete form No. 18-A/18-C - If by mistake some of the documents were not readily available at the time of checking, the principles of natural justice might require opportunity being given to produce the same - The orders passed the Board, DC(A) as well as Assessing Authority quashed and provided opportunity of being heard to the assessee u/s 78(2) – Decided in favour of Revenue. - S. B. Sales Tax Revision No. 359/2008 - - - Dated:- 1-8-2013 - J. K. Ranka,JJ. For the Petitioner : Ms. Tanvi Sahai on behalf of Mr. RB Mathur For the Respondent : Mr. Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajasthan Sales Tax Rules, 1995 (for short, 'the Rules') and the prescribed form of declaration in Forms ST-18-A and 18-C with its contents to be filled in by consignor and consignee. It is noticed that the said judgment is basically confined to cases where blank/incomplete form ST-18-A/18-C had accompanied the goods in movement. It was found that in the appeal of Guljag Industries lead case the goods in movement were carried with blank declaration form and though dated and signed by the consignee but the material particulars like quality, weight and description of the goods were left blank. It held that declaration given by the consignee is meaningless. It observed if the form is left incomplete and the description of the goods is not giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. Hariom Company, reported in 2011(30) Tax Update 285 and so also the judgment of this Court passed in the case of Assistant Commercial Taxes Officer Vs. M/s. Madhusudan Soap Udyog anr, SB Sales Tax Revision Petition No.151/2011, decided on 09/05/2013 has remanded the matter back to the Assessing Officer to provide an opportunity afresh and consequently, the respondent herein also deserves to be allowed opportunity of fresh hearing in the light of the law enunciated by the Hon'ble Apex Court (supra) in the case of Guljag Industries. 5. Consequently, in the light of the above facts and circumstances and in the light of the judgments, (supra) this revision petition is partly allowed. The orders impugned passed by the authorities below ..... X X X X Extracts X X X X X X X X Extracts X X X X
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