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2015 (12) TMI 1296 - RAJASTHAN HIGH COURT

2015 (12) TMI 1296 - RAJASTHAN HIGH COURT - TMI - Revision petition - Penalty u/s 78 of the RST Act - Upon checking of goods viz. zink ingots on the ground that ST-18A Form was not accompanying the goods in transit - Held that:- Decision in the case of Nahar Granite P. Ltd., Jodhpur [2015 (11) TMI 1141 - RAJASTHAN HIGH COURT], followed - Appeal disposed of. - S.B. Sales Tax Revision Petition No.537/2006 - Dated:- 26-11-2015 - Dr. Vineet Kothari, J For the Petitioner : Mr. V.K. Mathur For the Res .....

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uty Commissioner (Appeals), Commercial Taxes, Bikaner in Appeal No. 658/672/701/129 RST/Suratgarh/Sriganganagar/ Raisinghnagar/97-98/98-99-2000. 2. The relevant findings of the learned Tax Board in the order daetd 22.07.2003 are quoted below for ready reference:- 3. Mr.V.K.Mathur, learned counsel appearing for the petitioner-Revenue submits that the controversy involved in the present sales tax revision petition is covered by the decision of this Court in the case of Assistant Commercial Taxes O .....

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checking of goods viz. zink ingots on the ground that ST-18A Form was not accompanying the goods in transit, and thus upheld the order dated 07.07.2006, setting aside such penalty. The relevant findings of the Tax Board in the order impugned is quoted herein below: - 2. Briefly stated, the facts of the case are that on 02.10.2005, a goods vehicle number RJ-04-G-3367 was intercepted and checked by the petitioner authority and it was found that Form ST 18A was not accompanying the goods in questio .....

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. 3. The petitioner- Revenue has filed the present revision petition in this Court aggrieved by the said order of Tax Board. 4. The position of law with regard to the imposition of penalty under Section 78 (5) of the Act is that there is no requirement in law for Revenue to establish mens rea on the part of assessee in these penalty proceedings under Section 78 (5) of the Act, has been settled by the catena of judgments of the Hon'ble Supreme Court and has been reiterated by the Full Bench o .....

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given under Rule 55 (1) of the RST Rules, 1995, to a person, to produce the required documents and/or declaration forms completed in all respects, when the goods enters or leaves the nearest check-post of the State. It is only when a person despite giving such an opportunity, is not able to produce the document and/or declaration forms completed in all respects, when the goods enters or leaves the nearest check-post of the State, or the documents are found to be false or forged, after enquiry, .....

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as been clearly held in para 30, after quoting the provisions of Section 78, that; In the present case also the statute provides for a hearing. However, that hearing is only to find out whether the assessee has contravened Section 78 (2) and not to find out evasion of tax which function is assigned not to the officer at the check-post but to the AO in assessment proceedings. In the circumstances, we are of the view that mens rea is not an essential element in the matter of imposition of penalty .....

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