A C T O Vs. YASWANT AND COMPANY

JUDGEMENT

(1.) THIS revision petition has been filed against the order of the Rajasthan Sales Tax Tribunal dated October 18, 1989, by which penalty of Rs. 13,275. 60 levied under section 22a (7) of the Rajasthan Sales Tax Act, 1954, was set aside. The following question of law has been raised arising out of the order of the Tribunal : " Whether, in the facts and circumstances of the case, the Tribunal was justified in setting aside the levy of penalty under section 22a (7) of the Rajasthan Sales Tax Act ?"

(2.) ON January 2, 1985, truck No. PJP 7241 was checked at Vishwakarma Industrial Area, Jaipur. The statement of the driver was recorded. It was that the goods covered by goods receipt (bilty) No. JPR 2431 dated January 2, 1985, were sent from Jaipur to Bombay by M/s. Yaswant & Company, Atru, as consignor. The name of the consignee was shown as Nilesh Kumar Vinod Chand, Bombay. The Assistant Commercial Taxes Officer, Anti-Evasion, found that 252 bags of dhania weighing 103 quintals and 32 kg. have been shown and Rs. 3,415 was charged as freight. Along with the bilty, there was a letter-head in which duplicate bill No. 16 dated December 31, 1984, was written initially which was changed to January 2, 1985. The quantity of bags and the weight thereof tallied with the bilty. The value of the goods was shown as Rs. 66,378. The Assistant Commercial Taxes Officer found that the signatures of Shri Jaswant Rai on the cutting of date as mentioned above do not tally with the signature, which he has put at other places. The truck driver informed that the goods have been lifted from M/s. Bhagwati Udyog Cold Storage, Vishwakarma Industrial Area, Jaipur, but no document of M/s. Bhagwati Udyog Cold Storage was produced. Copies of documents were seized and notice was issued on the spot. The driver was directed to produce the bill and other documents with regard to the transactions from M/s. Bhagwati Udyog Cold Storage. ON January 3, 1985, accountant of the firm Yaswant & Company appeared and produced a copy of letter-head in which the value of the goods was shown at Rs. 66,278.