ASSISTANT COMMERCIAL TAXES OFFICER Vs. BANSHI LAL

JUDGEMENT

(1.) IN the instant sales tax revision petition, filed under section 86 of the Rajasthan Sales Tax Act, 1994 (in short, "the Act"), the petitioner -Department has challenged the order dated March 2, 2005 passed by the Rajasthan Tax Board, Ajmer, in short ("the Board") in Appeal No. 1280 of 2003, whereby the Deputy Commissioner (Appeals), Kota, had deleted the penalty amounting to Rs. 12,000 imposed under section 22A(7) of the Act. The learned counsel for the petitioner submits that the penalty was rightly levied by the assessing officer as no documents were found with the driver of the vehicle in which black oil (used) was found on inspection. It was the claim of the respondent -assessee that the oil in the vehicle was black oil (used) and it was procured from various "mechanics" (mistris) which was not usable and was being carried to Jaipur from Kota for resale, tax was to be paid by the purchaser and earlier it was tax paid, therefore, there was no liability under the Act. However, the assessing officer, was not satisfied with the contention of the assessee -respondent and imposed the penalty on the oil found, under section 22A(7) as narrated hereinabove.

(2.) AGAINST the order of the assessing officer, an appeal was preferred before the DC(A), who after going through the material on record and the order passed by the assessing officer, accepted the appeal of the respondent -assessee and deleted the penalty holding that the black oil was only meant for use by mistris in repair of vehicles and otherwise not usable and it was tax -paid earlier and tax liability, if any was to be borne by purchaser.

(3.) HENCE , this revision petition.