TMI Blog2016 (12) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed by the Tax Board is just and proper - the declaration form has to be complete in all respect and finding the form even incomplete in respect of material particulars and punching, the order of Tax Board does not call for any interference by this court - penalty rightly imposed - petition dismissed - decided against appellant-assessee. - S.B. Sales Tax Revision Petition No. 518/2011 - - - Dated:- 30-9-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Vivek Singhal For the Respondent : Tanvi Sahai ORDER 1. The instant petition is directed against order dated 13.5.2011 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.862/2009/Ajmer, by which appeal of the petitioner has been dismissed. 2. The brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who took into consideration the material placed on record and held that in the light of judgment in the case of Guljag Industries vs CTO, (2007) 7 SCC 269, the penalty was rightly imposed and the goods were transported with the intention of evasion of tax. On a further appeal by the assessee before the Tax Board, the Tax Board dismissed the appeal. 4. Learned counsel for the petitioner vehemently contended that on a show cause notice, declaration form VAT 47 was produced and though the officer has pointed out deficiencies, but there was no deficiency even in the light of the judgment in the case of Guljag Industries (supra) and all material particulars as per the judgment of apex court were duly filled in and the deficiencies were point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has already been noticed hereinabove, all the three authorities in unison have come to the conclusion that there were certain discrepancies. Be that as it may, this court has already taken a view in M/s Agrotech Foods Ltd v. ACTO STR 189/2012 decided on 15.9.2016 and in ACTO Jaipur v. M/s Anil Agencies Pvt Ltd STR 43/2012 decided on 23.9.2016, that punching was introduced later-on and if the declaration form is not duly punched, then it is a material deficiency and penalty even in such cases is required to be imposed. 8. Taking into consideration the judgments of this court in M/s Agrotech Foods Ltd and M/s Anil Agencies Pvt Ltd (supra), punching admittedly having not been done, it being a material deficiency, the order passed by the Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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