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2016 (12) TMI 5 - RAJASTHAN HIGH COURT

2016 (12) TMI 5 - RAJASTHAN HIGH COURT - TMI - Imposition of penalty u/s 76(6) of the Act - Rajasthan VAT Act, 2003 - VAT declaration form 47 - punching of form - Held that: - reliance placed on the decision of 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 1086 - RAJASTHAN HIGH COURT] where it was held that punching was introduced later-on and if the declaration form is not duly punched .....

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d 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 facts noticed are that on 2.5.2008, vehicle bearing no.RJ19-GA-3969, containing 16 ton Ammonium .....

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not have any other document in relation to the transport of goods. Notice u/s 76(5)(a) of the Rajasthan VAT Act, 2003 was issued for hearing on 9.5.2008. On the same day one Babu Lohar, claiming himself to be Sales Representative of M/s Deepak Fertilizers & Petrochemicals Corporation Ltd., produced VAT declaration form 47 bearing no.2335959. After investigation the officer found number of deficiencies in the form apart from it being not even punched at the appropriate place and, therefore, i .....

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t 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 t .....

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v. M/s Hindustan Lever Ltd., Ajmer & Another (2013) 37 TUD 283. Learned counsel also relied on judgment of apex court in the case of State of Rajasthan & Another v. D.P. Metals (2002) 1 SCC 279, to say that when declaration form was filed on a show cause, is sufficient compliance. 5. Per contra, learned counsel for the Revenue contended that admittedly the deficiencies are there and the officer has pointed out five deficiencies in the declaration form and she contended that even the mate .....

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