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Assistant Commissioner, Commercial Tax, Circle-D, Jaipur Versus Shyam Trading Corporation, Rajasthan Tax Board, Ajmer

2016 (12) TMI 4 - RAJASTHAN HIGH COURT

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 .....

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ater on and in the light of judgment of the Apex court in the case of Guljag Industries Vs. Commercial Taxes Officer [2007 (8) TMI 344 - SUPREME Court] which has considered the self same controversy at length, the penalty is inevitable. - Mens re .....

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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 .....

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ed on behalf of the assessee that the declaration form ST-18-A is not required. However, the AO took into consideration that there is mandate of Rule 53 and declaration form ST-18-A ought to have been carried and produced and being not satisfied with .....

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rther 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 conte .....

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axes Officer Vs. Bajaj Electricals Limited (2009) 1 SCC 308 and contends that the penalty could have been imposed on the owner as well and the judgment of the larger Bench of the Tax Board in the case of ACTO Vs. M/s. Bajrang Timber Mart (supra) has .....

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f 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 .....

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ustries Vs. Commercial Taxes Officer (supra) which has considered the self same controversy at length, the penalty is inevitable. 9. In my view, the order of the Tax Board is also not proper on one more issue and taking into consideration, the judgme .....

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