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2016 (12) TMI 4 - RAJASTHAN HIGH COURT

2016 (12) TMI 4 - RAJASTHAN HIGH COURT - TMI - Imposition of penalty u/Sec. 78(5) - Declaration form ST-18-A - Held that: - the order of both the appellate authority is required to be interfered with and quashed and set aside & taking into consideration the fact that the driver may have produced bills, vouchers & builty etc. but declaration Form ST-18- A which was mandatory under Rule 53 ought to have been carried duly filled in and admittedly such declaration Form ST-18-A was neither produced a .....

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tioner : Minal Ghiya For the Respondents : None present ORDER 1. Instant petition at the instance of Revenue is directed against the order 23/03/2007 passed by the Rajasthan Tax Board. 2. Brief facts noticed are that a vehicle bearing No.RJ-14-0083, which was being transported from Bijnor (UP) to Jaipur (Raj.), was intercepted on 28/04/1998. The driver/incharge produced the other documents but the declaration form ST-18-A was not produced at the time of intercepting the vehicle, nor later on. A .....

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2 and penalty could not have been levied. 4. Further appeal by the Revenue before the Tax Board also resulted into its dismissal relying on judgment of Larger Bench of the Tax Board in the case of ACTO Vs. M/s. Bajrang Timber Mart: (2006) 14 Tax Up-Date 11 5. Learned counsel for the Revenue contended that the goods were being transported with the intention of evasion of tax. She relied upon the judgment of the Apex Court in the case of Guljag Industries Vs. Commercial Taxes Officer (2007) 7 SCC .....

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