ASSISTANT COMMERCIAL TAXES OFFICER Vs. SHRI DALVIR SINGH

JUDGEMENT

(1.) HEARD learned Counsel for the Petitioner.

(2.) ASSESSING officer vide its order dated 16.02.2004 levied penalty under Section 78(10A) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as 'the Act of 1994') against the Assessee. Said penalty order was set aside by Deputy Commissioner (Appeals) vide order dated 16.04.2005 in an appeal preferred on behalf of the Assessee. Order of Deputy Commissioner (Appeals) was upheld by Rajasthan Tax Board while dismissing the appeal of the Petitioner/assessing officer vide judgment dated 31.08.2009, which is under challenge in this revision petition preferred on behalf of the department.

(3.) I have considered the submissions of learned Counsel for the Petitioner in the light of reasons assigned by Deputy Commissioner (Appeals) as well as Rajasthan Tax Board for setting aside the penalty order.