ASSISTANT COMMERCIAL TAXES OFFICER Vs. HEMANT PLASTIC UDYOG

JUDGEMENT

(1.) This petition has been filed against the order dated 07.10.2005, passed by the Rajasthan Tax Board, Ajmer upholding the order dated 13.08.2004, passed by the Deputy Commissioner (Appeals)-I, Commercial Taxes, Jaipur overturning the order dated 26.03.2001, passed by the assessing autority finding the respondent-assessee in breach of Section 78(2) of the Rajasthan Sales Tax Act, 1994 (hereinafter 'the Act of 1994') as also Rule 53 of the Rajasthan Sales Tax Rules, 1995 (hereinafter 'the Rules of 1995') read with notification No.1174:F.4(1) FD/Tax Div./2000-298 dated 30.03.2000 and visiting the respondent-assessee with a penalty of Rs.15,546/- under Section 78(5) of the Act of 1994.

(2.) The facts of the case are that on 22.03.2001, vehicle No.RJ-14/G8620 was intercepted and checked by the Commercial Taxes Department at the Chief Post Shahjahanpur in District Alwar in the State of Rajasthan. The vehicle was found loaded with household goods as also plastic sheets consigned to the respondent-assessee. On being asked, the driver of the vehicle produced documents accompanying the goods in transit for inspection. The documents included challan No.990-991 dated 21.03.2001 of M/s Happy Freight Carrier, Jaipur as also bills and bilties mentioned therein. Bilty No.2039 and enclosed bill No.441 dated 21.03.2001 indicated that PVC sheets were consigned and were being transported to the respondent-assessee M/s. Hemant Plastic Udyog. Finding that in spite of the PVC sheets being notified goods under Rule 53(1)(a) of the Rules of 1995 and yet were not accompanied by the requisite statutory declaration form ST-18A and a prima facie violation of the provisions of Section 78(2) of the Act of 1994 being made out, the assessing authority issued a show-cause notice to the respondent-assessee. On receipt of notice, the respondent-assessee admitted to the breach of the provisions of Section 78(2) of the Act of 1994 read with Rule 53 of the Act of 1995 as the goods-in-transit not being accompanied by form ST-18A.

(3.) The order of the assessing authority indicates that the respondent-assessee having admitted to the breach aforesaid offered to pay the penalty leviable. The assessing authority therefore proceeded to levy penalty at 30% of the value of the goods in transit assessee i.e. Rs.51,819/-. The respondent-assessee was therefore required to pay a penalty of Rs.15,546/-.