DURGA OIL MILLS JODHPUR Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a revision application by the dealer under sec. 14 (2) of the Rajasthan Sales Tax Act against an order dated 10-12-68 by the Dy. Commissioner, Commercial Taxes (Appeals) Jodhpur in respect of a penalty of Rs. 380/- imposed in the case of the dealer, M/s. Durga Oil Mills, Jodhpur by the assessing authority by order dated 20-1-1967.

(2.) THE assessing authority had originally imposed a penalty of Rs. 400 for delay in submission of returns. This order was set aside by the Dy. Commissioner (Appeals) by order dated 26-2-66 on the ground that opportunity for being heard had not been given to the dealer in regard to the penalty, as required by Rule 54 of the RST Rules. THE assessing authority thereupon issued a notice, and after hearing the dealer, passed a fresh order imposing a penalty of Rs. 380. On appal the Dy. Commissioner (Appeals) upheld the order.