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Commercial Taxes Officer Anti Evasion Zone-II Jaipur Versus M/s. Dueful Laboratories

TM - Levy of penalty at 30% of the value of goods u/s 77(8) of RST Act - survey - compliance of Rule 50 - whether DC(A) was justified in deleting the penalty on the ground that compliance under Rule 50 has not been made? - compliance under rule 50 mandatory or otherwise - Held that: - The rule envisages that the Authorized Officers who carries out search u/Sec. 77 of the Act, shall adopt the procedure prescribed under Rule 50 and the word used is 'shall' therefore, it should be followed in lette .....

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d 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 order dt.18/04/2011 passed by the Rajasthan Tax Board, Ajmer dismissing the appeal of the Revenue. 2. Brief facts noticed are that a survey came to be conduct .....

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deration the facts and material on record and in particular came to the conclusion that compliance of Rule 50 was not made by the officers of the survey team in as much as the survey was not conducted in the presence of two witnesses and the DC(A) was satisfied that noncompliance of Rule 50 is vital and therefore deleted the penalty. The DC(A) also arrived at a finding that a bill was produced before him at the stage of appellate proceedings where it was noticed that it was excisable goods and n .....

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ngi, 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 penal .....

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te conclusion. He further contended that the goods were excisable and not only excise duty but tax was also charged on the bill and once there is a finding of fact, no question of law arise out of order of the Tax Board. 7. I have considered the arguments advanced by counsel for the parties and have perused the impugned order and in my view as well, the finding of fact recorded by the DC(A) as well as Tax Board, have not been disputed by counsel for the Revenue that compliance of provisions of R .....

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d may issue an order in writing to them to do so. (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 go .....

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