COMMERCIAL TAXES OFFICER SIROHI Vs. DECENT OIL MILLS

JUDGEMENT

(1.) THESE revision petitions have been filed under Section 15 (2), Rajasthan Sales Tax Act, 1954 (herein after to be called the Act) against the order of the Rajasthan Sales Tax Tribunal, Ajmer dated March 11, 1988 by which it has allowed the appeals of the non-petitioners and has set aside the penalty of Rs. 20,000/- each imposed under Section 22a (7) of the Act.

(2.) THE facts of the cases giving rise to these revision petitions may be summarised thus. On June 28,1981 tankers No. MHS 6474 and No. MRL 2465 reached Abu Road check-post. THEy were coming from Bombay. THEir drivers produced transport receipts of Manhas Transport Company, Bombay dated 26th June,1981, bills issued by the non- petitioners M/s Decent Oil Mills, Mazgaon, Bombay and declaration forms 18-A issued by M/s Premier Vegetable Products Ltd. , Jaipur. THEse documents showed the transportation of cotton-seed oil. On checking of the contents of the tankers, it was found to contain crude palm-oil. Notices were issued to the vendor (M/s Decent Oil Mills, Bombay) and to the vendee (M/s Premier Vegetable Products Ltd. , Jaipur ). THEy requested the Incharge of the Sales-tax Check-Post, Abu Road for permitting the tankers to go back to Bombay as the oil contained in them was not as per the orders placed by the Premier Vegetable Products Ltd. , Jaipur i. e. , cotton-seed oil. On furnishing security, their prayer was allowed. After hearing them, the Commercial Taxes Officer, Sirohi imposed penalty of Rs. 20,000/- on each tanker under Section 22-A (7) of the Act as the contents of the tankers did not conform to the aforesaid documents. Appeals were filed by M/s Decent Oil Mills, Bombay (non-petitioner) before the Deputy Commissioner (Appeals) and they were dismissed by common order dated 29. 09. 86. Against this common order dated 29. 09. 86, appeals No. 9 and 10 of 1986 were filed by M/s Decent Oil Mills, Bombay (non-petitioner) before the Rajasthan Sales Tax Tribunal, Ajmer. After hearing the learned counsel for the parties, both the. appeals were allowed and penalty was set aside in both cases by the learned Tribunal by its order dated March 11, 1988, holding that there was no justification for imposing penalty in any case as the goods did not enter in and were not delivered in Rajasthan but were taken back to Bombay.

(3.) ACCORDINGLY, both the revision petitions ate allowed. The common order of the Rajasthan Sales Tax Tribunal, Ajmer dated March 11, 1988 is set aside and the orders of the C. T. O. Sirohi dated February 01, 1982 and of. the Deputy Commissioner (Appeals), Jaipur dated September 29, 1986 are restored. .