TMI Blog2007 (2) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... None appeared for the respondent. [Order per : Arijit Pasayat, J.]. - Leave granted. 2.Challenge in this appeal is to the order passed by a learned Single Judge of the Rajasthan High Court at Jaipur. By the impugned order the High Court dismissed the revision petition, filed by the appellant, and imposed cost of Rs. 5,000/- to be paid personally by the Commercial Tax Officer, Anti Evasion, Bharatpur who passed the assessment order dated 14-9-2001. 3.Background facts in a nutshell are as follows : Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as the 'Act') was imposed on the respondent (hereinafter referred to as the 'assessee') on the ground that at the time of checking of vehicle on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee satisfactory and correct and, therefore, set aside the penalty under Sec. 78(5) of the Act. The revenue filed a revision petition before the High Court under Section 86 of the Act on the supposed question of law arising in the matter. The High Court found that as a matter of fact none arises. 7.In the Revision Petition filed, the correctness of views expressed by the Appellate Authority i.e. the D.C. (Appeals) and the Tax Board were questioned. The High Court found that all relevant documents were produced, the declarations issued by the Sales Tax Authorities of both the States clearly established that transit and transactions were perfectly genuine and there was no reason for the Assessing Authority to hold the document to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attention". 14.Dealing with a case under the Indian Limitation Act, 1963, this Court held that the expression 'good faith' as used in Section 14 means "exercise of due care and attention". In the context of Section 14, the expression 'good faith' qualifies prosecuting the proceeding in the court, which ultimately is found to have no jurisdiction. The finding as to good faith or the absence of it is a finding of fact. [See Deena v. Bharat Singh, (2002) 6 SC 336] 15.Section 52 of the Indian Penal Code, 1860 (in short 'IPC') emphasizes due care and attention in relation to "good faith". 16.In this case though the action of the concerned assessing officer, in overlooking the documents produced coming to the conclusion about manipulation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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