TMI Blog2013 (2) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... ll up the columns though purchaser had duly sent filled in form on his part and only on account of negligence of the clerk the incomplete form was handed over to the driver. Therefore, the respondent was prevented by good, sufficient and reasonable causes and there appears to be no mala fide, intention on the part of the respondent for evading the tax or otherwise, or to defraud the revenue. Respondent cannot be penalised for lapse if any, on the part of seller though on his part the columns were filled in and the petitioner-Department has not commented adversely on this aspect. - Decided against Revenue. - SB SALES TAX REVISION PETITION NO. 93 OF 2007 - - - Dated:- 14-2-2013 - JAINENDRA KUMAR RANKA, J. For The Petitioner : Sachin P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid and there was no occasion of tax evasion, it was further claimed that only some portion of form No. ST-18A was not filled in properly by the seller though on the part of purchaser he filled all the columns and the columns which were to be filled up by seller were found to be incomplete on account of the hasty action of the clerk of seller who handed it over to the driver of the vehicle as it is, therefore, the purchaser could not be penalised for the mistake of the seller. However, the assessing officer was not satisfied and imposed penalty of ₹ 25,865. 3. Dissatisfied with the order of penalty, imposed by the assessing officer, i.e., CTO, the respondent, filed an appeal before the DC (A), who after going through the materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, the penalty had rightly been imposed against the respondent and the respondent has wrongly been exonerated from the penalty so imposed by the DC (A) and the Tax Board. 7. I have considered the arguments advanced by the learned counsel appearing on behalf of the petitioner-Department and perused the material on record. I am in agreement with the order passed by the learned DC (A) and the learned Tax Board, for the reasons given in the order hereunder : Though the Act, provides that form No. ST-18A should be properly filled and is very essential to be produced at the time of checking or otherwise, at the time of carrying of the goods in a vehicle but in the present case, all other relevant papers/documents like bills, vouchers an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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