TAJINDER PAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE petitioner is proprietor of Ganga Steels, Mandi Gobindgarh (Punjab), who vide bill annexure 1 dated August 17, 2002 through truck No. PB-13h-9698 despatched iron goods 22. 900 metric tons to Vikas Industries, Nagaur (Rajasthan ). THE truck driver was expected to get the goods and invoices checked at inter-State Ratanpura check-post. However, he passed straightaway and was apprehended 45 Kms. ahead of Domanwali check-post and vide annexure 7 dated August 27, 2002 a demand of Rs. 1,67,322 was raised against him. Hence this petition. Learned counsel for the respondents submitted that the order is appealable under section 84 of the Rajasthan Sales Tax Act, 1994 and the alternate efficacious remedy is available, which could be availed by the petitioner. Learned counsel for the petitioner also submitted that even if the order is appealable, however, in the truck goods was found according to the invoices and the truck driver was carrying all necessary papers and there was no intention for evasion of the sales tax nor there was any mens rea, therefore, the penalty as appeared in annexure 7 should not have been imposed.

(2.) I have carefully considered the rival submissions. Even if the order under challenge is appealable, the jurisdiction of this Court is not ousted. When it is admitted fact that the truck driver was carrying all necessary papers, invoices and no tax was due, the penalty of 50 per cent as per amended sub-section (10a) of section 78 was too high on the facts of the matter at hand. Consequently, the petition is accepted to the extent that if petitioner pays 5 per cent of the valuation of the goods, the truck and the goods shall be released. Ordered accordingly. .