ASSISTANT COMMERCIAL TAXES Vs. RISHAB SPECIAL YARNS LIMITED

JUDGEMENT

(1.) This revision petition has been filed by the petitioner-Assistant Commercial Taxes Officer against judgment and order dated May 6, 2002 (annexure 5) passed by the Rajasthan Tax Board, Ajmer in Appeal No. 532 of 2002 by which the learned Tax Board allowed the second appeal filed by the respondent and set aside the order dated March 18, 2002 (annexure 4) passed by the Deputy Commissioner (Appeals)-II, Jaipur, as well as well as penalty order dated July 17, 2000 (annexure 3) passed by the Assistant Commercial Taxes Officer, Flying squad, Raniwada (hereinafter referred to as the "assessing authority") whereby the learned assessing authority imposed penalty of Rs. 87,875 against the respondent.

(2.) It arises in the following circumstances:

(3.) In this revision, the main case as put forward by the learned Counsel for the petitioner is that in cases when at the time of checking, the declaration form S.T. 18C is not found accompanied with the goods, the provisions of penalty Clauses embodied in Section 78(5) of the Act of 1994 for violation of the provisions of Section 78(2) of the Act of 1994 are automatically attracted and therefore, because of this fact, the impugned judgment dated May 6, 2002 (annexure 5) passed by the Rajasthan Tax Board cannot be sustained and is liable to be quashed and set aside.