ACTO Vs. JUHARMAL BADRI LAL

JUDGEMENT

(1.) THIS revision petition is directed against the order of Tax Board dt. 3. 8. 2004 rejecting the Revenue's Appeal No. 202/2003/dungarpur CTO Dungarpur vs. M/s. Juharmal Badri Lal, Devli, by which the Tax Board upholding the order of learned D. C. (Appeals) held that no penalty under Section 78 (5) of the Act was liable to be imposed on the respondent-assessee.

(2.) THE Assessing authority - learned CTO, Anti Evasion, Dungarpur imposed a penalty of Rs. 23,618/- @ 30% of the value of the goods of Rs. 78,725/- under Section 78 (5) of the Act on the ground that the goods in question namely 100 bags of wheat being carried by Truck No. GJ-9t/8473 on 22. 11. 2001 and along with the said transit, two sale bills, one bearing No. 943 dated 21. 11. 2001 for Rs. 78,725/- for 100 bags of wheat of the respondent-assessee to M/s. Ambika Fine Food Eader, Gujarat was found and also another Bill bearing hand written No. 940 of the same date in favour of the same party, of the same amount and same quantity of the wheat was also found. On the said bill, which is produced as Annexure-1 with the revision petition, the bill No. 940 was hand written. THE bilty of the transport was also found along with the goods.

(3.) HEARD learned counsel for the Revenue.