TMI Blog2015 (4) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact has been recorded by the Tax Board. It has also been noticed by the Tax Board that the original invoice was not found at the time of inspection of the vehicle but was later on produced and finding of the Tax Board is that it was prepared later on when the vehicle was intercepted and in the original bill book one bill was left blank. Therefore, no 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 again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was suspicion and the office copy had been prepared after the show-cause notice was issued and accordingly dissatisfied with the explanation 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 allowed the appeal of the Revenue and upheld the penalty, inter alia, holding that there could not have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer, 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 vehicle was intercepted and no proper records were maintained by the assessee. She further contended that the assesse was unable to prove that why there was variance in the original as well as the office copy. She contended that the Tax Board as well as the assessing officer have clearly come to a finding of fact that the office copy was prepared late ..... X X X X Extracts X X X X X X X X Extracts X X X X
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