COMMERCIAL TAXES OFFICER Vs. SURFACE INTERNATIONAL

JUDGEMENT

(1.) Heard Mr. Sencha for the petitioner.

(2.) The instant revision petition is laid by the Revenue under Section 84 of the Rajasthan Value Added Tax Act, 2003 (for short, 'the Act of 2003') against the judgment and order of Rajasthan Tax Board dated 28th of November, 2013, whereby it has dismissed the appeal of the Revenue by upholding the order passed by the appellate authority.

(3.) At the threshold, the assessing authority passed the assessment order under Sections 23 and 24 of the Act of 2003 read with Section 9 of the Central Sales Tax Act for the Assessment Year 2009-10 on 25th January, 20122 fastening the liability of penalty on the assessee under Section 58 of the Act of 2003. Feeling dis-satisfied with the imposition of penalty, the assessee invoked the jurisdiction of assessing authority under Section 33 of the Act of 2003 for absolving it from the liability of penalty under Section 58 of the Act of 2003. The endeavour made by the assessee did not find favour from the assessing authority and considering the fact that respondent-assessee has submitted required VAT-10 belatedly, the assessing authority, by its order dated 12 th March, 2012, imposed penalty on the assessee under Section 58 of the Act of 2003.