ASSISTANT COMMERCIAL TAXES OFFICER Vs. MAHENDRA TRADING CO.

JUDGEMENT

(1.) This revision petition has been filed by the petitioner Assistant Commercial Taxes Officer against judgment dated 17.4.2002 (Annex.3) passed by the Rajasthan Tax Board, Ajmer in Second Appeal No. 578/2000 by which the learned Tax Board affirmed the judgment dated 30.9.1999 (Annex.2) passed by learned Dy. Commissioner (Appeals), Jaipur by which the learned Dy. Commissioner (Appeals), Jaipur allowed the appeal filed by respondent and set aside the order dated 13.1.1998 by which the learned Assistant Commercial Taxes Officer imposed penalty of Rs. 61,205.00.

(2.) It arises in the following circumstances :

(3.) In this revision, the main case as put forward by the learned counsel Dr the petitioner is that in cases when at the time of checking, the declaration form ST-18A accompanied with the goods if found blank, the provisions of penalty clauses embodied in Sec. 78(5) of the Act of 1994 for violation of the provisions of Sec. 78(2) of the Act of 1994 are automatically attracted and therefore, because of this fact, the impugned judgments Annex.2 dated 30.9.1999 and Annex.3 dated 17.4.2002 of First Appellate Authority (Deputy Commissioner (Appeals)), and Second Appellate Authority (Rajasthan Tax Board, Ajmer) respectively cannot be sustained and are liable to be quashed and set aside.