ASSISTANT COMMERCIAL TAXES Vs. GAURAV STEELS LTD

JUDGEMENT

(1.) THIS revision petition under Section 86 of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as 'the Act of 1994') is directed against the order of Tax Board, Ajmer, dated February 17, 1999 allowing the appeal of the assessee -respondent No. 430/98/ST/Jaipur and setting aside the penalty of Rs. 39,326 (rupees thirty nine thousand three hundred twenty six only) imposed under Section 78(5) of the Act of 1994.

(2.) AGAINST the penalty order dated November 17, 1997 imposing the said penalty, the first appeal filed by the assessee failed and the second appeal was allowed by the Tax Board. Hence, the Revenue has filed the present revision petition raising the question of law as to whether the blank form No. ST 18A found along with the other documents relating to the goods in transit namely, the bill and bilty could be said to be the non -compliance of Section 78(2) of the Act and whether the Tax Board was justified in quashing the penalty in such circumstances.

(3.) COMING to the merits of the case, the requirement of presence of mens rea or guilty animus in the cases under Section 78(5) of the Act of 1994 has been a matter of debate before this Court and the honourable Supreme Court of India also.