ASSISTANT COMMERCIAL TAXES Vs. JALANI KARYALAYA

JUDGEMENT

(1.) THESE two revisions under Section 86(2) of the Rajasthan Sales Tax Act, 1994 (for short 'the Act') are directed against the Judgment dated 24.9.1998 passed by Rajasthan Tax Board, Ajmer whereby it has affirmed the judgment dated 27.4.1991 passed by the Deputy Commissioner (Appeals), Jodhpur setting aside the penalty imposed under Section 16(1)(e) of the Act for two different assessment years 1989 -90 and 1990 -91.

(2.) THE only question raised in these two revisions is whether the penalty imposed under Section 16(1)(e) of the Act, in respect of the assessment years 1989 -90 and 1990 -91 has been validly set aside by the appellate authorities.

(3.) THE Deputy Commissioner (Appeals) vide his order dated 27.4.1991, while upholding the lelvy of tax @ 10% did not find it a case for levying penalty under Section 16(1)(e) of the Act. inter alia, on the ground that since the entire turn over has been disclosed and dispute has been raised by the assessee only in respect of the rate of tax applicable to such turn over of 'Jaljira' by relying on a particular entry in the Schedule of Rates of Tax, and, therefore, there has been no concealment of the particulars of the turn over by the assessee.