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2016 (6) TMI 186 - RAJASTHAN HIGH COURT

2016 (6) TMI 186 - RAJASTHAN HIGH COURT - TMI - Imposition of penalty - Section 78(5) of the RST Act - Motorcycles were being transmitted with the intention of evasion of tax - Declaration form ST-18-A was incomplete in all respect and the material particulars were not filled in - Held that:- it is a case of stock transfer as all the three authorities have come to a finding of fact in this regard. Though the DC(A) as well as the Tax Board have gone into the issue that the vehicle contained all n .....

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lank or incomplete, no penalty could be levied. Once there was no necessity of carrying declaration form prior to 30/03/2000, question of penalty does not arise. - Decided against the petitioner - SB Sales Tax Revision Petition No. 317/2011 - Dated:- 23-4-2016 - J. K. Ranka, J. For the Petitioner : Tanvi Sahai, R. B. Mathur For the Respondent : Nitin Kumar, Ram Singh Rathore ORDER 1. Instant petition is directed against the order dt.28/02/2002 passed by the Rajasthan Tax Board, Ajmer (for short, .....

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ales Depot), Jaipur. The vehicle also contained invoice No.1715 dt. 28/12/1996 of Escorts Yamaha Motor Limited. A dispatch advise of the said motorcycles bearing No.1715 dt.28/12/1996 was also produced by the driver. A declaration form ST-18-A bearing No.15378/15 was also produced but columns were left blank except that name of consignor and consignee was mentioned alongwith registration number. The officers of Anti Evasion Wing were prima-facie satisfied with the goods being dispatched with the .....

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ted by other complete bills and vouchers and duly recorded in the books of accounts. However, the Assessing Officer (for short, 'AO') was not satisfied and imposed penalty under Section 78(5) of the RST Act. 3. Dissatisfied with the same an appeal came to be preferred before the Deputy Commissioner (Appeals) (for short, 'DC(A)'), who was satisfied that all supporting bills and vouchers prove that the goods were being carried in just and proper manner and it was stock transfer and .....

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e not filled in, it was no declaration in the eyes of law and the declaration form has to be filled in all respect and that is the mandate of Rule 53 of the RST Rules. She contended that both the appellate authorities have gone wrong in deleting the penalty.She relied upon judgment of the Apex Court in the case of Guljag Industries Vs. Commercial Taxes Officer: 2007 (18) Tax Update 321 6. Per-contra, learned counsel for the respondent contended that even the AO had found that the bills and vouch .....

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0, there was no requirement of carrying declaration form ST-18-A. Nevertheless, he contended that once there was no necessity of carrying declaration form, the declaration form which was produced can be ignored and penalty was rightly deleted by both the appellate authorities and thus supported order of the Tax Board. 7. I have considered the arguments advanced by counsel for the parties. Admittedly, it is a case of stock transfer as all the three authorities have come to a finding of fact in th .....

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