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2016 (10) TMI 637

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..... nt and only statement of the Director was recorded and therefore since there is no compliance of Rule 50, the penalty was rightly deleted by the DC(A) and upheld by the Tax Board. The goods were excisable and not only the excise duty but the sales tax @ 4% was also charged in the bill - no reason to interfere with the order of deletion of penalty - petition dismissed - decided in favor of respondent-assessee. - SB Sales Tax (VAT) Revision Petition No.542/2011 - - - Dated:- 29-8-2016 - MR. JAINENDRA KUMAR RANKA, J. For The Petitioner : Mr. RB Mathur with Ms. Minal Ghiya, counsel For The Respondent : Mr. Sarvesh Jain, counsel JUDGMENT 1. Instant Sales Tax Revision Petition has been filed by the Revenue assailing the .....

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..... eam and accordingly upheld order of the DC(A) who had deleted the penalty. 5. Ld. Counsel for the Revenue contended that there was a clear cut admission of Sh. Ajay Mengi, Director of the respondent-assessee and once there was admission that the bill was not found to the extent of excess stock found at ₹ 2,08,000/-, therefore, the DC(A) was unjustified in discarding the admission of Sh. Ajay Mengi, the Director. Counsel further contended that there was clear cut admission by the Director that it was not entered in the books of accounts and therefore, once there is admission by the Director, nothing remained and the AO was justified in imposing the penalty and contended that substantial question of law arise out of order of the Tax .....

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..... (c) The dealer or the person incharge or the business place, building or other premises searched, shall be permitted to witness the search. (d) If any building or place is an apartment 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 or the person concerned and a copy thereof shal .....

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