ASSISTANT COMMERCIAL TAXES OFFICER Vs. SHRI RISHI GARG

JUDGEMENT

(1.) Heard learned Counsel for the Petitioner.

(2.) Assessing officer vide its order dated 17.11.2005 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 11.04.2007 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 15.09.2009, which is under challenge in this revision petition preferred on behalf of the department.

(3.) Submission of learned Counsel for the Petitioner is that although all the relevant documents were available and produced before asessing officer at the time of checking of vehicle/goods, but there was no seal of check post of Commercial Taxes Department of the State of Rajasthan on the documents, therefore, penalty order was rightly passed by the assessing officer and the same should not have been set aside by both the appellate authorities.