COMMERCIAL TAXES OFFICER BARAN Vs. ONKARMAL SHYAM LAL

JUDGEMENT

(1.) Heard the learned counsel for petitioner.

(2.) This revision petition under Section 86 of the Rajasthan Sales Tax Act, 1994 (for short 'the Act of 1994') is directed against the impugned judgment dated 16.12.2005 passed by the Rajasthan Tax Board, Ajmer in Appeal No.173/2005/Baran, whereby the appeal of petitioner was dismissed.

(3.) Briefly stated the facts of the revision petition are that on 30.06.1999 vehicle No. HR-46/A-0179 was checked by the authorised officer. The vehicle driver and in charge of the goods produced the documents and it was found that Form 18(C) was necessary to be accompanied with the goods in question, but it was not accompanied therefore not produced. A notice to show cause was given to vehicle driver under Section 78(2) read with Rule 53. In response to the show cause notice, owner of the goods/respondent appeared and filed its reply, wherein it was stated that due to inadvertence the Declaration Form 18(C) could not be sent along with the goods.