ASSISTANT COMMERCIAL TAXES OFFICER Vs. MUSTAQ

JUDGEMENT

(1.) THIS revision petition under section 84 of the Rajasthan Value Added Tax Act, 2003 (hereinafter, "the Act of 2003") read with section 86 of the Rajasthan Sales Tax Act, 1994 (for short, "the Act of 1994") arises from the order dated October 12, 2010 passed by the Rajasthan Tax Board, whereby the Tax Board has upheld the order dated July 10, 2006 passed by the Deputy Commissioner (Appeals), 1st, Jaipur setting aside the levy of tax, surcharge and penalty by the assessing officer on the respondent -assessee Under his order dated September 18, 2003. The facts of the case are that on information received, a vehicle bearing No. HR -55A/8966 was detained by the sales tax authorities at Ramgarh Police Station in District Alwar of the State of Rajasthan. Vehicle was checked and the driver submitted the requisite documents (photo copies) which however did not have seal of any check -post lying on the way in the State of Rajasthan. The driver is stated to have admitted that he had not got the vehicle checked on any check -post. In these circumstances, a show -cause notice under section 78(2)(a),(b),(4),(5),(10A) and 78(11) of the Act of 1994 was issued to the driver of the vehicle as it was a prima facie case of violation of section 78(2)(b) of the Act of 1994 according to the assessing officer.

(2.) ON proceedings taken, the assessing officer imposed a penalty under section 78(10A) of the Act of 1994 on the driver on September 18, 2003. The assessee 's appeal against the order imposing penalty was allowed by the Deputy Commissioner (Appeals), 1st, Jaipur, inter alia, holding that in simultaneous proceedings in respect of the same incident, penalty on the respondent -assessee had been set aside with reference to section 78(5) of the Act of 1994 and, therefore, there was no occasion for levy of penalty under section 78(10A) of the Act of 1994 on the respondent -assessee. The order of the appellate authority was taken in further appeal by the Revenue to the Rajasthan Tax Board, which vide order dated November 12, 2010, has upheld the said order.

(3.) HAVING considered the reasonings of the Rajasthan Tax Board as also the facts of the case, I am satisfied that no question of law for determination and adjudication of this court is made out in the facts of the case. The legal position in an identical fact -situation has already been enunciated by this court in Tajiander Pal, [2003] 6 Tax Update Part 3, Page 84.