STATE OF RAJASTHAN Vs. KEDAR DAS SURENDRA KUMAR

JUDGEMENT

(1.) Leave granted.

(2.) The respondent was transporting dry fruits between Delhi to Pali in Jodhpur. The respondent's truck in which its goods were carried was intercepted and twelve packets were seized. Notices u/s. 78(4) and Sec. 83(1) of the Rajasthan Sales Tax Act, 1994 , were issued. After hearing the parties, the Assistant Commercial Tax Officer (ACTO) raised a demand for Rs. 38,939.00 by way of penalty and also directed the release of the goods. However, it was stated that if the goods were spoiled for any reason, then there was no liability of the State Government.

(3.) The respondent filed an appeal challenging this order of the Assistant Commercial Tax Officer. While the appeal was pending, the respondent also filed a writ petition. It was submitted before the learned Single Judge by the respondent that by issuing a notice u/s. 83(1), the appellants had opted for purchasing the goods but no payment had been made till date. The writ petition was disposed of on the basis of agreement of counsel for the State that steps would be taken to make payment, as provided u/s. 83 of the Act. However, it was submitted that the payment would be made after the State adjusted the penalty which had been levied on the respondent.