ASSISTANT COMMERCIAL TAXES OFFICER Vs. CADBURY INDIA LIMITED

JUDGEMENT

(1.) THIS revision petition has been filed by the petitioner -Department under section 86 of the Rajasthan Sales Tax Act, 1994 (in short, "the Act") against the order dated June 6, 2006 passed by the Rajasthan Tax Board, Ajmer (in short, "the Board") in Appeal No. 484 of 2005 whereby the Tax Board dismissed the appeal filed by the petitioner -Department by affirming the order dated August 3, 2004 passed by the learned Deputy Commissioner (Appeals), Jaipur, (in short, "the DC (A)"), whereby he allowed the claim of the respondent -assessee by allowing the appeal and setting aside the order passed by the assessing officer dated August 26, 1995 by deleting levy of penalty amounting to Rs. 1,36,963 under section 22A(7) of the Act. The brief facts of the case are that on August 8, 1995 the assessing officer (in short, "the A.O.") intercepted a vehicle bearing No. DL -G/A -1826 and checked the same near octroi post, Ajmer Road. The driver of the vehicle was having Builty No. 4457267 dated August 4, 1995 from Amritnagar to Jaipur of Shri Varana Sahakari Dugdh Utpadak Sangh Ltd., Amritnagar, having stock transfer invoice No. 0374 dated August 4, 1995, Gate Pass No. 370 dated August 4, 1995 and declaration form No. ST 18 -A and No. 142688 were found but the said declaration form was not completely filled in and it was found to be incomplete. So far as other documents were concerned, the A.O. was fully satisfied however, he was not satisfied on account of incomplete declaration form No. ST 18 -A and issued notice to the respondent treating it to be violation of provisions of section 22A(3) of the Act, and to show cause why penalty should not be imposed against him. An explanation was furnished by the respondent but the A.O. was not satisfied by the explanation and imposed penalty as aforesaid.

(2.) DISSATISFIED with the order passed by the A.O. the respondent company preferred an appeal before the Deputy Commissioner (Appeals), Jaipur, (in short, ("the DC (A)"), who after going through the order passed by the A.O. allowed the claim of the respondent -assessee by allowing the appeal and setting aside the order passed by the assessing officer dated August 26, 1995 by deleting levy of penalty amounting to Rs. 1,36,963 under section 22A(7) of the Act.

(3.) HENCE , this revision petition.