ASSISTANT COMMERCIAL TAXES OFFICER Vs. TIRUPATI ABHUSHAN BHANDAR

JUDGEMENT

(1.) This instant revision petition is directed against the order of the Rajasthan Tax Board dated January 15, 2009 in Appeal No. 1495 of 2006 by which penalty under section 77(8) of the Rajasthan Sales Tax Act, 1994 was deleted. This petition was admitted on the following question of law on March 20, 2013:

(2.) However, the respondent appeared before the assessing officer on the same date and admitted that the said silver bar is neither recorded/accounted for in the books of accounts nor bill is available. Sh. Rajendra Kumar Agarwal the proprietor also requested that an order may be passed today itself and further pleaded that he is ready to deposit the penalty and the goods may be released against payment of the penalty amount.

(3.) Finding no alternative and the admission by the respondent-proprietor Shri Rajendra Kumar Agarwal and his request in writing and clear-cut admission by the respondent-assessee, penalty at Rs. 28,750 was imposed. However, despite of clear admission, an appeal was filed before the Deputy Commissioner (Appeals) (in short, "the DC (A)") who after analysing the facts and circumstances sustained the penalty.