ASSISTANT COMMERCIAL TAX OFFICER Vs. UMESH PAL

JUDGEMENT

(1.) HEARD learned counsel for the Petitioner.

(2.) ASSESSING Officer vide its order dated 03.06.2004, levied penalty under Section 78(10)(a) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as 'the Act of 1994'), which was set aside by the Deputy Commissioner(Appeals) on an appeal filed by the Assessee vide order dated 31.12.2004. Being aggrieved with the same, Department filed an appeal before the Rajasthan Tax Board, which was dismissed vide order dated 01.10.2007. Hence, this revision petition has been preferred on behalf of the Department.

(3.) I have considered the submissions of the learned counsel for Petitioner in the light of reasons assigned by both the appellate authorities for setting aside the penalty order passed by the assessing officer.