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Commercial Taxes Officer Versus Badri Lal Kedal Lal & anr.

2015 (3) TMI 1195 - RAJASTHAN HIGH COURT

Levy of penalty - excess stock found - assessee is dealing in utensils, umbrellas, general kirana goods etc. - Penalty was deleted on the ground that survey did not take place in the presence of two independent witnesses and even there was no list of physical verification on the file - Held that:- Rule 50 of the RST Rules postulates that not only the search operation is to be conducted in the presence of two independent witnesses but then the goods have to be weighed in the presence of the two i .....

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of evidence, has come to a definite conclusion that the search was improper and therefore, in my view, no question of law can be said to emerge out of the order of the Tax Board. - Decided against the revenue. - S.B. Sales Tax Revision No.214/2011 - Dated:- 27-3-2015 - J.K. Ranka, J. Ms. Tanvi Sahai on behalf of Mr. RB Mathur, counsel for the petitioner Mr. Alkesh Sharma, counsel for the respondent ORDER Instant sales tax revision petition by the petitioner-Revenue is directed against order of t .....

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that the assessee is dealing in utensils, umbrellas, general kirana goods etc. and during the course of survey at three floors and eleven godowns of the respondent-assessee, on the basis of the books produced and the actual stock found, it was noticed that the total weight of the steel utensils was 7415 Kg. with a value of ₹ 5,19,050/- while the goods to the extent of ₹ 3, 07,375/- were found recorded in the books of accounts and thus excess stock to the tune of ₹ 2,11,675/- w .....

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pheld the findings recorded by the DC(A) and came to the conclusion that survey did not take place in the presence of two independent witnesses and even there was no list of physical verification on the file and since the procedure laid down under Rule 50 of the RST Rules was not followed, therefore, dismissed the appeal. 5. Ld. counsel for the Revenue contended that the person, who was found present at the time of survey, admitted that the goods were not recorded in the books, purchase bills we .....

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of the order passed by the Tax Board. 6. Per-contra, ld. counsel for the respondent-assessee while controverting the arguments advanced by ld. counsel for the petitioner-Revenue, supported the order passed by the Tax Board and submits that the order passed by the Tax Board is in accordance with law and there is no illegality, infirmity or perversity in the order passed by the Tax Board and the order passed by the Tax Board requires no interference. 7. I have considered the arguments advanced by .....

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unted for, whether seized or not under sub-section (6), a penalty equal to the amount of five times of the tax leviable on such goods or thirty per cent of the value of such goods, whichever is less; and such authority or officer may release the goods, if seized, on payment of the penalty imposed or on furnishing such security for the payment thereof as it may consider necessary. R.50. Procedure for search and seizure under section 77.- (1) The officer who carries out a search under section 77 o .....

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tment in the actual occupancy of a woman, who according to custom does not appear in public, the officer shall afford her every reasonable facility to withdraw. (e) Search of person may be made, but in case of a woman, it shall be carried out by a woman. (f) A list of goods, articles and documents seized in the course of the search and of the places in which they were found shall be prepared by such officer and shall be signed by the witnesses. A copy of such list shall be tendered to the dealer .....

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documents, a seizure-memo shall be prepared by such officer and reasons for seizure shall be recorded therein. (c) The seizure-memo shall also contain the list of the accounts, registers and the documents seized. (d) The seizure-memo shall be signed by the officer who effects seizure, by the dealer or the person concerned and by the witnesses. (e) One copy of the seizure-memo shall be tendered by the officer making seizure to the dealer or the person concerned as a token of receipt and one copy .....

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s premises as also eleven godowns in the given time and record of the Assessing Officer does not show in what manner the stock has been actually found and weighed by the authorized officer. Merely stating that 7415 Kg of utensils has been found is unacceptable. It is further a finding of fact that the utensils contained katori, glass, Jag, Jar, Parat, Bhagona etc. which are of different sizes and of different weights but the authorized officer has weighed such stock on the basis of total weight .....

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