ASSISTANT COMMERCIAL TAX OFFICER Vs. KAMDHENU SPAT LTD.

JUDGEMENT

(1.) HEARD learned counsel for the parties. The petitioner has preferred this revision petition challenging the impugned order dated July 6, 2007 passed by the Rajasthan Tax Board, Ajmer, whereby the petitioner's appeal has been dismissed.

(2.) THE assessing officer vide its order dated July 9, 2002, levied penalty under section 78(10)(a) of the Rajasthan Sales Tax Act, 1994, but on an appeal filed by the assessee, the same was set aside. Thereafter, an appeal was preferred before the Rajasthan Tax Board, but the same was also dismissed.

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