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2016 (11) TMI 981 - RAJASTHAN HIGH COURT

2016 (11) TMI 981 - RAJASTHAN HIGH COURT - TMI - Non service of notice - Rajasthan Tax Board, a statutory body - Held that: - the declaration form ST-18C was filed before the AO himself on a show cause notice and judgment of apex court in State of Rajasthan & Another v. D.P. Metals [2001 (10) TMI 881 - SUPREME COURT OF INDIA] squarely applies, where it was held that The quantum of penalty under the circumstances enumerated in section 78(5) cannot, in our opinion, be regarded as illegal. The quan .....

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issed - decided against petitioner. - S.B. Sales Tax Revision Petition No. 471 of 2008 - Dated:- 3-10-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Meenal Ghiya ORDER 1. Though the matter is listed in the category of orders on account of non service of notice on respondent no.2, since respondent no.2 has been made as a party being Rajasthan Tax Board, however, it being a statutory body, service is dispensed with. 2. Heard learned counsel for the petitioner on merits also. 3. Brief facts .....

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tion the inspection, imposed penalty u/s 78(10)(a) of the Rajasthan Sales Tax Act, 1994. 4. The same was assailed before the Dy. Commissioner (Appeals) who taking into consideration the fact that the declaration form ST-18C was filed on a show cause notice and the other material also proved that the goods were being carried in a proper manner accordingly deleted the penalty. 5. The Revenue preferred appeal before the Tax Board, who also dismissed the appeal of Revenue mainly relying upon the oth .....

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d that questions of law arise out of the order of Tax Board, which needs consideration. 7. I have considered the arguments advanced by the learned counsel for the petitioner, and perused the impugned order. 8. Be that as it may, the fact remains that the declaration form ST-18C was filed before the AO himself on a show cause notice and judgment of apex court in State of Rajasthan & Another v. D.P. Metals (2002) 1 SCC 279, squarely applies, and even otherwise in my opinion, the judgment of th .....

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