COMMERCIAL TAXES OFFICER Vs. SHRI ROHTASH

JUDGEMENT

(1.) Heard the learned Counsel for petitioner.

(2.) Learned Assessing Authority vide its order dated 17.11.2004 levied penalty under Section 78(10A) of the Rajasthan Sales Tax Act, 1994 (for short 'the Act of 1994') for alleged violation of clause(b) of Sub-section (2) of Section 78 of the Act of 1994.

(3.) Being aggrieved with the same, the Assessee preferred an appeal, which was allowed by the Deputy Commissioner(Appeals). Thereafter the Department preferred second appeal but the same was also dismissed by the Rajasthan Tax Board, Ajmer vide impugned judgment dated 30.09.2009, which is under challenge in this revision petition.