ACTO Vs. EICHER LIMITED

JUDGEMENT

(1.) THIS revision petition has been filed by the Revenue against the order of the Tax Board dtd.6.8.2002 rejecting its appeal against the order of the Dy. Commissioner (Appeals) dtd.8.5.2002 whereby both these Appellate Authorities held that the learned assessing authority was not justified in imposing penalty under Section 78(5) of the Act amounting to Rs. 1,95,019/ - on the ground that the declaration in Form ST -18A accompanying the other relevant documents like Sale Invoice, Bill of Entry, Transport Receipt etc. was found blank in respect of column No. 2 to 9 of the said declaration in ST 18A.

(2.) THE learned Tax Board relying upon the decision of this Court in the case of M/s Jitendra and Co. reported in RLW 2000(4) Raj. 69 set aside the said penalty on the ground that since the documents disclosing all the particulars about the columns unfilled in the declaration were available at the time of checking itself, even though the said declaration had a few columns blank, it would be taken as substantial compliance of the statutory provisions of Section 78(2) of the Act and therefore, imposition of penalty was not justified.

(3.) THE Revenue being aggrieved by these two orders of the Appellate Authorities in favour of the Respondent - Assessee, has approached this Court by way of present revision petition.