COMMERCIAL TAXES OFFICER Vs. SHRI RAJESH

JUDGEMENT

(1.) HEARD learned Counsel for the Petitioner.

(2.) ASSESSING officer vide its order dated 18.05.2004 levied penalty under Section 78(10 -A) of the Rajasthan Sales Tax Act, 1994(hereinafter referred to as 'the Act of 1994'), which was set aside by Deputy Commissioner (Appeals) in an appeal filed by the Assessee vide order dated 08.02.2006. Rajasthan Tax Board dismissed the appeal of the Petitioner/department vide judgment dated 15.09.2009, which is under challenge in this revision petition preferred on behalf of the Petitioner.

(3.) I have considered the submissions of learned Counsel for the Petitioner in the light of reasons assigned by both the appellate authorities for setting aside the penalty order passed by the assessing officer.