TMI Blog2017 (1) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Board, but no finding has been given by the Tax Board in the earlier order, therefore, the order rectifying appears to be just and proper. In the present case, compounding has already been held in the same case by M/s D.S. Roadlines and compounding fees has also been deposited which has been accepted by the Revenue and in my view there is a concurrent finding by both the appellate authorities that there is no collusion of the respondent with M/s D.S. Roadlines, accordingly the finding is just and proper. Appeal dismissed - decided against appellant. - S.B. Sales Tax Revision Petition No. 383 of 2011, S.B. Sales Tax Revision Petition No. 53 of 2008 - - - Dated:- 25-11-2016 - Jainendra Kumar Ranka, J. For the Petitioner : T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er assailed before the Tax Board, however, the Tax Board in the order dt 28.6.2007 sustained the penalty and reversed the order of DC(A). Subsequent thereto, an application for rectification was moved u/s 37 of the Act to the Tax Board pointing out that certain mistakes apparent on the face of record have crept in, inasmuch as the case has already been compounded by M/s D.S. Roadlines on the same facts and material and, therefore, penalty u/s 78(10A) of the Act could not have been imposed on a driver and the Tax Board rectified the order and accordingly dismissed the appeal of Revenue. 5. Learned counsel for the Revenue contended that there was no mistake apparent on the face of record and a well reasoned order was passed by the Tax Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but no finding has been given by the Tax Board in the earlier order, therefore, the order rectifying appears to be just and proper. 9. Taking into consideration the admitted fact that compounding has already been held in the same case by M/s D.S. Roadlines and compounding fees has also been deposited which has been accepted by the Revenue and in my view there is a concurrent finding by both the appellate authorities that there is no collusion of the respondent with M/s D.S. Roadlines, accordingly the finding is just and proper. 10. The other petition [STR 53/2008] filed by the respondent assessee against the earlier order of the Tax Board becomes infructuous. 11. Accordingly, both the appeals are dismissed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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