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2015 (4) TMI 1083 - RAJASTHAN HIGH COURT

2015 (4) TMI 1083 - RAJASTHAN HIGH COURT - [2015] 83 VST 506 (Raj) - Imposition of penalty under section 76(6) of the Rajasthan Value Added Tax Act, 2003 - Bill and builty produced at the time of checking are bogus and suspicious - Difference in writing in the original invoice viz-a-viz the office copy - Held that:- if the bill was prepared simultaneously with the carbon, there could be a variation of the line as on account of non-placing the carbon copy in a proper manner in the office and copy .....

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question of law can be said to emerge out of the order of the Tax Board. - Decided against the petitioner - S. B. Sales Tax (VAT) Revision Petition No. 23 of 2010 - Dated:- 30-4-2015 - J. K. RANKA, J. For the Petitioner : Devendra Kumar and Dinesh Kumar For the Respondents : Ms. Tanvi Sahai on behalf of R. B. Mathur JUDGMENT This revision petition is directed against order dated October 28, 2009 passed by the Tax Board, Ajmer in Appeal No. 1378 of 2008 whereby the order passed by Deputy Commiss .....

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aid vehicle, bill No. 986 dated October 28, 2007 as also the builty of the said transport company No. 485 dated October 28, 2007, were also available which were found on interception by the officers of the Anti Evasion Wing at Rajgarh Road, Alwar and prima facie, the bill and builty appeared to be bogus and suspicious under section 76(6) of the Rajasthan Value Added Tax Act, 2003. 4. On a show-cause notice issued by the respondent, the assessee produced regular bill book and office copy of the b .....

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on so offered, imposed the penalty under section 76(6) of the Rajasthan Value Added Tax Act, 2003 holding that the documents produced at the time of checking are false and forged. 5. Dissatisfied with the said imposition, the appeal came to be preferred by the assessee before the Deputy Commissioner (Appeals), who was satisfied with the explanation so offered and deleted the penalty. 6. Dissatisfied with the deletion of the penalty, the Revenue filed an appeal before the Rajasthan Tax Board, who .....

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t the penalty has been imposed on mere surmises and conjectures as well as assumption and presumption and in a case of penalty like this, merely on the basis of suspicion, penalty cannot be imposed. He further contended that there was no difference at all in between the original as well as the office copy and one could not have been faulted merely on the basis that there was variance between the two. He further contended that there was no intention of tax evasion, all the relevant documents were .....

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Company [1994] 95 STC 374 (Raj), Badri Lal Kedar Lal Agrawal, Sawaimadhopur v. Assistant Commercial Taxes Officer, F.S.-II, Zone-II, Jaipur [2007] 10 VST 600 (Raj); [2007] 19 Tax-Up- Date 253 and Asstt. Commercial Taxes Officer, Flying Squad-I, Ajmer v. Mahalaxmi Oil Industries, Merta City, District Nagaur [2001] 29 RTJS 87. 8. Per contra, learned counsel for the Revenue contended that clear-cut case of tax evasion was made and noticed as there was serious doubt by the anti-evasion wing when the .....

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