GULJAG INDUSTRIES Vs. COMMERCIAL TAXES OFFICER

JUDGEMENT

(1.) LEAVE granted in special leave petitions.

(2.) IN this batch of civil appeals we are required to consider the scope of Section 78(5) of the Rajasthan Sales Tax Act, 1994 which is in pari materia to Section 22A (7) of the Rajasthan Sales Tax Act, 1954.

(3.) AGGRIEVED by the decision of the Board, the Department carried the matter in revision to the Rajasthan High Court. By order dated 14.10.03 the single Judge held that presence of mens rea was not a sine qua non for levying penalty in case of contravention of Section 22A(3) of the RST Act 1954 (Section 78(2) of the RST Act 1994). By the said order the learned single Judge held that in the present case Form No.18A was totally blank though signed by the consignee; that it was the duty of the consignee or his agent to see that the form was returned to the transporter with complete details by the consignor. It was further held that the filling up of the form was the duty of the consignee/importer. The learned single Judge held that in the circumstances since the consignee was from Rajasthan and since the form was unfilled it cannot be said that the error was accidental. That, moreover in both the States, namely, Andhra Pradesh (Vishakapattanam) and Rajasthan, there are Hindi-speaking persons. In the circumstances, the learned single Judge held that the form was deliberately not filled in which indicated an intention of the assessee M/s. Guljag Industries to evade the tax. Accordingly, the order of the Board was set aside. AGGRIEVED by the order passed in revision by the single Judge the assessee (M/s. Guljag Industries) has come to this Court by way of Civil Appeal No.5197 of 2005.