REGENT COMPUTRONICS PVT. LTD.

PARASNATH GRANITE INDIA LTD. (M/S) Appellant

V/S

STATE OF RAJASTHAN Respondents

Referred Judgements :-

SHERRAS VS. DE RUTEN [REFERRED TO]
ATTORNEY GENERAL VS. PERSONS [REFERRED TO]
LALJI MULJI TRANSPORT VS. STATE [REFERRED TO]
CIT VS. I.M. PATEL [REFERRED TO]
STATE OF HARYANA VS. SANT LAL [REFERRED TO]
ACTO VS. VOLTAS [REFERRED TO]
MUTHA PREMRAJ VS. ACTO [REFERRED TO]
ACTO VS. SHIV SHAMBHU [REFERRED TO]
K.C. BUILDER VS. C.I.T. [REFERRED TO]
COMMERCIAL TAX OFFICER VS. SWASTIK ROADWAYS [REFERRED TO]
C A ABRAHAM VS. INCOME TAX OFFICER KOTTAYAM [REFERRED TO]
INDO CHINA STEAM NAVIGATION COMPANY LIMITED INDO CHINA STEAM NAVIGATION COMPANY LIMITED VS. JASJIT SINGH ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA [REFERRED TO]
NATHULAL VS. STATE OF MADHYA PRADESH [REFERRED TO]
HINDUSTAN STEEL LIMITED VS. STATE OF ORISSA [REFERRED TO]
HINDUSTAN STEEL LIMITED VS. STATE OF ORISSA [REFERRED TO]
JAIN BROS VS. UNION OF INDIA [REFERRED TO]
DIVISIONAL PERSONNEL OFFICER SOUTHERN RAILWAY UNION OF INDIA VS. T R CHELLAPPAN:NARSINGH:ABDUL HAMID [REFERRED TO]
R S JOSHI SALES TAX OFFICER GUJARAT J S JOSHI SALES TAX OFFICER GUJARAT VS. AJIT MILLS LTD:IDAR TALUKA SAHAKARI [REFERRED TO]
CEMENT MARKETING CO OF INDIA LIMITED VS. ASSISTANT COMMISSIONER OF SALES TAX INDORE [REFERRED TO]
SHIV DUTT RAI FATEH CHAND OM PRAKASH SHEO PRAKASH VS. UNION OF INDIA [REFERRED TO]
GUJARAT TRAVANCORE AGENCY COCHIN VS. COMMISSIONER OF INCOME TAX KERALA ERNAKULAM [REFERRED TO]
N K JAIN VS. C K SHAH [REFERRED TO]
STATE OF HARYANA VS. SANT LAL [REFERRED TO]
DIRECTOR OF ENFORCEMENT VS. M C T M CORPORATION PRIVATE LIMITED [REFERRED TO]
ALANKAR GRANITES INDUSTRIES OTHERS VS. P G R SCINDIA MLA [REFERRED TO]
TRIPURA GOODS TRANSPORT ASSOCIATION VS. COMMISSIONER OF TAXES [REFERRED TO]
STATE OF RAJASTHAN VS. D P METALS [REFERRED TO]
KARNATAKA RARE EARTH VS. SENIOR GEOLOGIST DEPARTMENT OF MINES AND GEOLOGY [REFERRED TO]
K C BUILDERS VS. ASSISTANT COMMISSIONER OF INCOME TAX [REFERRED TO]
CENTRAL INDIA MOTORS VS. C L SHARMA ASSISTANT COMMISSIONER OF SALES TAX INDORE REGION [REFERRED TO]
STATE OF RAJASTHAN VS. JINENDRA AND COMPANY MANDORE ROAD JODHPUR [REFERRED TO]
ASSISTANT COMMERCIAL TAXES OFFICER VS. RAJASTHAN TAXATION TRIBUNAL [REFERRED TO]
SRINIVAS MALL BAIROLIYA VS. EMPEROR [REFERRED TO]

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THIS petition is filed challenging the order of the Rajasthan Taxation Tribunal, Jodhpur dated 1.1.1998 allowing the revision filed by the respondent, Assistant Commercial Taxes Officer, Flying Squad, Raniwara, by setting aside the orders of the Rajasthan Sales Tax Tribunal dated 31.3.93 and restoring the orders of the ACTO dated 16.11.90 and the orders of the Deputy Commissioner (Appeals) dated 7.1.91.

(3.) IN response to the notice to show cause against the proposed levy of penalty u/s. 22A(7) of the Act, 1954, it was submitted by the petitioner that he had delivered the relevant documents to the transporter which were found to be in the vehicle at the time of seizure of the goods and, therefore, obviously he has discharged his obligation under Sec. 22-A of the Act of 1954. There is no finding that the bills or the other documents were fictitious or false. If by mistake, the driver of the transport has not produced the documents which were with him at the time of checking the vehicle, penalty ought not be levied against him for the breach of Rule 57-A, as there was no breach of Section 22A(7) of the Act, 1954 and the rules framed thereunder.

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PARASNATH GRANITE INDIA LTD Vs. STATE OF RAJASTHAN

Referred Judgements :-

JUDGEMENT

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