TMI Blog2015 (8) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 – Assessing authority after issuing show-cause notice levied penalty against which respondent-assessee had filed appeal, which was allowed – Held that:- not disputed that when vehicle was checked, person-in charge of goods had produced all necessary documents – It appears that respondent had also produced declaration form ST 18A, along with his reply – It was not case of petitioner that any of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Rajasthan Sales Tax Act, 1994, against the order dated January 28, 2003 passed by the Member, Rajasthan Tax Board, Ajmer (hereinafter referred to as the Board ) in Appeal No. 1465/2000, whereby the Board has dismissed the appeal filed by the petitioner-appellant against the order dated June 7, 2000 passed by the Deputy Commissioner (Appeals). 2. The short facts giving rise to the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same, the petitioner-Department had preferred the appeal before the Board, which has been dismissed by the Board vide the impugned order. 3. It has been submitted by the learned counsel Ms. Tanvi Sahay appearing for the learned counsel Mr. R. B. Mathur, for the petitioner that since the necessary declaration form ST 18A was not found filled in ink, it could not be said that there was due compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) is leviable under two circumstances, firstly if there is non-compliance with section 78(2) (a), i.e., not carrying the documents mentioned in that clause or, secondly, if false or forged documents or declaration is submitted. In the instant case, the documents were submitted, and the same have not been found to be false or forged one. Therefore, the penalty under section 78(5) of the said could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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