ASSISTANT COMMERCIAL TAXES OFFICER Vs. AASAB

JUDGEMENT

(1.) HEARD learned Counsel for the Petitioner.

(2.) THE vehicle in dispute bearing registration No. HR 47/8049 was checked by the assessing officer on 22.01.2004 and on production of documents it was found that the seal of check post of Commercial Taxes Department of the State of Rajasthan was not there on the documents. Assessing officer issued a notice under Section 78(2)(b) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as 'the Act of 1994') to levy penalty under Section 78(10A) of the Act of 1994. The Assessee neither appeared nor filed any reply, therefore, assessing officer passed a penalty order dated 05.02.2004 under Section 78(10A) of the Act of 1994.

(3.) SUBMISSION of learned Counsel for the Petitioner is that since seal of check post was not available on the required documents, therefore, assessing officer was fully justified in levying penalty under Section 78(10A) of the Act of 1994. Deputy Commissioner(Appeals) as well as Rajasthan Tax Board both committed an illegality in setting aside the penalty order passed by assessing officer, which may now be restored.