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2017 (1) TMI 199 - RAJASTHAN HIGH COURT

2017 (1) TMI 199 - RAJASTHAN HIGH COURT - TMI - Declaration form ST-18AA - notified goods - sec.78(2) of the Act read with R.53 of the RST Rules - imposition of penalty u/s 78(5) of the Act - Held that: - subclause (b)(iii) of clause (1) of Rule 53, prescribes that it covers person other than a registered dealer as well and in the instant case, if the goods are of a value exceeding ₹ 10,000/- or more for use, consumption or disposal within the State, declaration form ST-18AA completely fil .....

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is just and proper. Once the above rule prescribes that declaration form was required to be carried, is sufficient to hold that the same being not carried, penalty was inevitable. - Petition dismissed - decided against petitioner. - S.B. Sales Tax Revision Petition No. 139 of 2014 - Dated:- 25-11-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Devendra Kumar, Counsel For the Respondent : Tanvi Sahai, Counsel ORDER 1. The instant petition is directed against order dt 13.2.2014 passed b .....

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ransport challan no.4471 dt 3.3.2000, a certificate in the name of transport company issued by Tyre India, Mumbai, and it was noticed by the Officer that the said tyres and tubes were purchased by the petitioner from M/s. Tyre India, Chemboor, Mumbai, for its own use. However, since these were notified goods, the officer was of the prima facie view that declaration form ST- 18AA was also mandatory to be carried along with the goods and the same being not found, in view of the provisions of sec.7 .....

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Commissioner (Appeals) who, however, taking into consideration that the goods were supported by bill, voucher, challan and other certificates, and non producing of declaration form was merely a technicality and also was of the view that since the penalty was prior to 22.3.2002, in view of the Larger Bench decision of Tax Board in the case of ACTO, Flying Squad, Bharatpur v. M/s Bajrang Timber Mart (2006) 14 Tax Up-Date 10, deleted the penalty. Thereafter the AO moved an application dt 29.9.2007 .....

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he judgment of apex court in the case of Guljag Industries (supra), held in favour of the Revenue. The Tax Board also took into consideration that on the issue of the matter being prior to 22.3.2002, the apex court in the case of Assistant Commercial Taxes Officer v. Bajaj Electricals Limited (2009) 1 SCC 308, having reversed the judgment of Larger Bench in the case of Bajrang Timber Mart (supra), reversed the finding of DC(A) in the instant case. The Tax Board also took into consideration that .....

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s was supported by all documents which was mandatory to carry, and that there was no necessity of carrying declaration form ST-18A or for that matter ST-18AA was also not required to be carried because it was for personal use and not intended for sale. Learned counsel also relied on the judgment of apex court rendered in the case of State of Rajasthan & Another v. D.P. Metals (2002) 1 SCC 279, and also contended that the rectification application was beyond limitation and could not have been .....

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sition of penalty. Learned counsel further contended that it may be that the assessee is not a registered dealer and even if the goods were being purchased and brought in the State of Rajasthan for own use, but was still required to carry declaration form ST-18AA. Learned counsel contended that it is not a case where the goods were intended for personal use, but it was for the purpose of business, and contended that the judgment of Guljag Industries (supra) so also Bajaj Electricals (supra), whi .....

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mports any taxable goods as may be notified by State Government for sale, except when the goods are the goods of the class or classes specified in the certificate of registration under the Central Sales Tax Act, 1956, of the registered dealer purchasing the goods and are purchased for mining or in generation or distribution of electricity or any other form of power; or (ii) who receives any goods as may be notified by the State Govt., consigned to him from outside the State; or (iii) who intends .....

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er or person other than a Registered dealer,- (i) who imports any taxable goods as may be notified by the State Govt; or (ii) who receives any goods as may be notified by the State Govt. consigned to him from outside the State; or (iii) who intends to bring, import or otherwise receives any goods from outside the State, as may be notified by the State Govt., of the value of ₹ 10,000/- or more, for use, consumption or disposal within the State; shall furnish or cause to be furnished a decla .....

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vehicle or carrier of goods in movement shall carry with him the documents specified in clause (a) of sub-section (2) of section 78 and declaration prescribed in clause (a) or (b) of this sub-rule, in respect of the goods in movement and shall produce the same, suo motu before the in-charge of the entry check-post at the time of entry within the State or before the officer empowered under section 78, at the time of inspection under sub-section (3) of section 78, who shall retain the original por .....

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ovement has already been submitted to the incharge of the entry check-post or to the officer empowered under section 78, any person transporting the goods shall, on inspection by an officer empowered under section 78, at any subsequent place, produce the countersigned and sealed copy of the aforesaid declaration along with other documents specified in clause (a) of subsection (2) of section 78. Explanation.- For the purpose of this rule, "taxablegoods" means all goods, except the goods .....

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y any officer mentioned in sub-rule (1), it shall also be furnished along with the duplicate portions of form ST 18A to his assessing authority every quarter within thirty days from the close of the quarter. Explanation.- Quarter means the period of three months ending on 30th June, 30th September, 31st December or 31st March. (3) [Deleted] (4) Where a registered dealer or any other dealer or person other than registered dealer fails to furnish statement as mentioned in sub-rule (2) or (3) above .....

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ble in Zone, the Commissioner may issue such instructions as he deems proper in view of the circumstances of the case." 9. On perusal of the above and in particular subclause (b)(iii) of clause (1) it prescribes that it covers person other than a registered dealer as well and in the instant case, if the goods are of a value exceeding ₹ 10,000/- or more for use, consumption or disposal within the State, declaration form ST-18AA completely filled in all respect in ink, was required to b .....

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ribes that declaration form was required to be carried, is sufficient to hold that the same being not carried, penalty was inevitable. 11. The judgment of apex court in the case of Guljag Industries (supra) is squarely applicable in the facts of the instant case, which has taken into consideration that a declaration form if not produced, being mandatory, the penalty is obvious. 12. The Larger Bench of this court in the case of ACTO v. Indian Oil Corporation Ltd. (2015) 82 VST 200 (Raj.), has als .....

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nd is subsequently rendered invalid by an amendment of the law having retrospective operation or by a judgment of the Supreme Court, the Rajasthan High Court or the Rajasthan Tax Board. (2) No application for rectification shall be filed under sub-section (1) after the expiry of a period of three years from the date of the order sought to be rectified. (3) Where an application under sub-section (1) is presented to the assessing authority, appellate authority or Tax Board and a receipt there of i .....

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y of being heard. 14. Having perused section 37, the explanation makes it very clear that a judgment of the Supreme Court or this court or Rajasthan Tax Board can also be taken into consideration for rectification and such an application can be made before the AO, the Appellate Authority as well as the Tax Board, and is required to be filed within a period of three years from the date of the order sought to be rectified, and in the instant case, the argument of the learned counsel for the assess .....

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