ACTO KOTA Vs. HYDERABAD INDUSTRIES LTD

JUDGEMENT

(1.) The revision petition has been restored today and with the consent of learned counsel for the petitioner the matter has been heard finally.

(2.) This Sales Tax Revision petition has been filed against the order dated 9-4-2007, passed by the Rajasthan Tax Board, Ajmer (hereinafter 'the Board') dismissing the appeal filed by the Revenue against the order dated 28-2-2005 passed by Dy. Commissioner Appeals, First Commercial Taxes Jaipur, whereby the order dated 27-12-2000 passed by the Assessing Officer imposing of penalty of Rs.24,592/- for alleged non compliance of Section 78 (2) of the Rajasthan sales Tax Act, 1994 was quashed and set aside.

(3.) Aside of the impugned order and its foundations, from the facts mentioned in the revision petition is evident that on checking of the vehicle in which the goods were being transported on 25-12-2000 it was found that form ST-18A required to accompany the notified goods in transit under Rule 53 of Rajasthan Sales Tax 1994 was not available. Show cause notice was issued by the Assessing Officer, whereupon along with the reply admitting the mistake of the goods not being accompanied by the requisite form the required form ST-18A was submitted. Yet the Assessing Officer vide order dated 27-12-2000 found contravention of Section 78(2) and Rule 53 and 55 and imposed a penalty of Rs.24,592/-.