ASSISTANT COMMERCIAL TAX OFFICER Vs. HASEENA

JUDGEMENT

(1.) THE present Sales Tax Revision Petition arises out of the order dated 12/12/2007 passed by the Rajasthan Tax Board, Ajmer in Appeal No. 1404/2006/Alwar, whereby the Tax Board has dismissed the appeal filed by the petitioner -appellant. The short facts are that on 22/08/2004, a vehicle baring No. UP -15F -0533 was stopped and checked at the Kishangarh was Alwar Road and the said vehicle was found carrying MS Electrodes. The Incharge of the said goods had produced the invoice, however, it was found that the said vehicle was not stopped at any of the check -posts as the document did not show any endorsement of any seal of any check -post. The Assessing Authority therefore issued the notice to the respondent -assessee under Section 78(10 -A) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as 'the said Act') and after taking into consideration the reply filed by the respondent -assessee, imposed the penalty under Section 78(10 -A) of the said Act @ 50% of the valuation of the goods vide the order dated 23/08/2004. Being aggrieved by the said order, the respondent had preferred an appeal under Section 84 of the said Act before the Commissioner (Appeal -I), Commercial Tax, Jaipur (hereinafter referred to as 'the Appellate Court'). The said appeal was allowed by the Appellate Court vide the order dated 5/11/2005, and the order of the Assessing Authority was set aside. Against the said order passed by the Appellate Court, the petitioner had preferred an appeal before the Tax Board, which was dismissed by the impugned order dated 12/12/2007.

(2.) HEARD the learned counsel Mr. R.B. Mathur for the petitioner.