ASSISTANT COMMERCIAL TAXES OFFICER Vs. RAJASTHAN TAXATION TRIBUNAL

JUDGEMENT

(1.) PETITIONER challenges order passed by the Rajasthan Taxation Tribunal, setting aside the penalty levied against respondent-dealer under section 22a (7) of the Rajasthan Sales Tax Act, 1954.

(2.) THE reason for levy of penalty by the competent officer was that at the time of checking of the vehicle, while the goods were in transit, the goods were unaccompanied by declaration in form S. T. 18a by the importer. On appeal, said penalty had been set aside by the Deputy Commissioner (Appeals) with the findings that all the documents except form S. T. 18a was accompanying the goods, disclosing all material particulars, required to be disclosed for the purpose of section 22a (3) and, therefore, no mens rea can be imputed on the part of respondent-dealer, for avoidance or evasion of the tax that was payable or will become payable within State of Rajasthan in respect of such goods. On that finding, penalty levied to the extent of 30 per cent of value of the goods was set aside.

(3.) THE principle was also enunciated about necessity of mens rea before levying penalty in Mahaveer Conductors v. Assistant Commercial Taxes Officer, Ward III, Circle C, Jodhpur [1997] 104 STC 65 (Raj ). Since the order of learned Tribunal is sustainable on this ground alone, validity of other reason become of academic importance only and need not be considered. Petition therefore, fails and is hereby dismissed. No order as to costs. Petition dismissed. .