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Ashok Kumar Mohan Das through its Proprietor-Ashok Kumar Versus Commercial Tax Officer, Anti-Evasion, Alwar (Rajasthan)

2016 (11) TMI 977 - RAJASTHAN HIGH COURT

Levy of penalty for not following procedure for movement of vehicle carrying goods - Imposition of penalty u/Sec.76(6) of the Act - incomplete declaration in Form VAT-47 - Held that: - in view of Notification dt.08.07.2009, the goods were notified and they were required to be carried with a declaration Form VAT-47 and in fact the declaration Form VAT-47 was carried but was incomplete in all respects. It is not a case where the assessee was not carrying a declaration Form VAT-47 and same was prod .....

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already taken a view in the case of ITC Agrotech Limited, through its Manager Ramlal Verma Versus Assistant Commercial Taxes Officer, Anti Evasion 1, Circle 2, Jaipur [2016 (9) TMI 1085 - RAJASTHAN HIGH COURT] holding that the punching having been introduced in VAT laws as an additional feature, it is also required to be taken care of by the assessee, that the punching is to be done and if not then there is a serious deficiency. - Penalty rightly imposed - decided against appellant-assessee. .....

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it was found that the vehicle was carrying 1066 units of Bati Cooker & Pressure Cooker from Delhi to Ajmer, though driver/incharge of the vehicle produced Bill No.2663/107 dt.10.10.2009, Builty No.7898 dt.10.10.2009 and other supporting documents including declaration Form VAT-47 bearing No.3859865 but it was found by the Assessing Officer that the declaration Form VAT-47 was incomplete in all respects. A show cause notice was issued thereafter on the next day i.e. 12.10.2009 another declar .....

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d was also not punched, however held that since other documents showed that there was no intention of evasion of tax even though the declaration Form VAT-47 may be incomplete accordingly set aside the penalty. 4. The Revenue carried the matter in appeal before the Tax Board who reversed the order of the Dy. Commissioner (A) and up-held the order of the Assessing Officer. 5. Learned Counsel for the petitioner vehemently contended that there was no necessity to carry declaration Form VAT-47 but as .....

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orm VAT-47 is sufficient compliance of the mandate of law and the Tax Board has not gone into the issue in an appropriate manner when specific claim was there about filing of declaration Form VAT-47 complete in all respects and thus, contended that the question of law arise out of the order of the Tax Board. 6. I have considered the arguments advanced by the counsel for the petitioner and have gone through the impugned order as well as the other orders and admittedly the claim of the assessee ha .....

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