COMMERCIAL TAXES OFFICER Vs. WESTON ELECTRONIKS LTD

JUDGEMENT

(1.) SINCE the point involved is common in all these revision applications, therefore, they are being disposed of by this common order. The point in dispute is that the respondents were assessed to sale tax under the provisions of the Rajasthan Sales Tax Act, 1954. Thereafter the assessing authority has received an information that the full amount of the sale price has not been shown in the return which has resulted in the escapement of tax. Proceedings under section 12 of the Rajasthan Sales Tax Act were taken and the assessee was given opportunity to produce the books of account but the books of account were not produced nor the debit notes were produced, therefore, the escaped turnover was calculated on estimate basis. The assessing authority levied the tax in respect of the turnover determined and has also levied penalty under section 16 (1) (i ). The appeal was rejected by the Deputy Commissioner (Appeals), and the levy of tax was upheld but the penalties were set aside.

(2.) IN the second appeal preferred before the Sales Tax Tribunal by the assessee in respect of tax and by the assessing authority in respect of penalty, the levy of tax was set aside and the appeal in respect of penalty was rejected.

(3.) WITH regard to the penalty I am of the opinion that the order of the Deputy Commissioner as upheld by the Sales Tax Tribunal is proper and no penalty can be levied in such a case where entries are existing in the books of account and the matter relate only to the interpretation of the definition of "sale price". The penalty has rightly been set aside and the order in this respect is upheld. The revision is partly allowed. No order as to costs. Petition partly allowed. .