COMMERCIAL TAXES OFFICER ALWAR Vs. MANGALAM CEMENT LTD

JUDGEMENT

(1.) THE Commercial Taxes Officer, Check-post, Shahjahanpur, Alwar, has filed this revision under section 15 of the Rajasthan Sales Tax Act, 1954, against the order dated March 4, 1992 on November 26, 1992. THE following question of law has been raised which arises out of the order dated March 4, 1992 of the Rajasthan Sales Tax Tribunal : " Whether in the facts and circumstances of the case, the Tribunal was justified in setting aside the penalty levied under section 22a of the Rajasthan Sales Tax Act. "

(2.) THE brief facts of the case are that two air-conditioners were imported by the assessee vide bill No. 308 dated February 19, 1987. Along with bill and bilty form ST-18 was not submitted at the check-post. A penalty of Rs. 3,850 was levied estimating the value of the goods at Rs. 27,500. THE goods were intercepted at the check-post and the Manager expressed his inability to produce the declaration form ST-18. THE Sales Tax Tribunal proceeded on the basis that rule 62a has been declared, ultra vires in the case of Miss Alka Agarwal v. State of Rajasthan reported in [1987] 66 STC 204 (Raj); (1987) 1 RTJS 201 and set aside the levy of penalty vide its order dated April 26, 1988.