COMMERCIAL TAXES OFFICER, ANTI EVASION Vs. SHAMIM BANO

JUDGEMENT

(1.) THE learned Tax Board by the impugned order dated 29.10.2007 had rejected the appeal of the Revenue and upheld the deletion of the penalty under Section 78(5) & 78(10A) of the RST Act upon checking of goods viz. cement, on the ground that ST -18A Form accompanying in the goods in transit, was not complete as seals of check post were not available on the documents, and thus upheld the order dated 06.10.2005 of the Deputy Commissioner (Appeals), Commercial Taxes, Jaipur, setting aside such penalty. The relevant findings of the Tax Board in the order impugned is quoted herein below: -

(2.) BRIEFLY stated, the facts of the case are that on 08.05.2004, a goods vehicles number being GJ. 1 -AT -381, GJ -8U -3277, GJ -8U -1001 and RJ. 24/G -1303 were intercepted and checked and on enquiry it was found that the documents accompanying the goods, were found to be transported in violation of relevant statutory provisions as no seal was obtained at the check post, and therefore, the penalty of Rs. 48,747/ - was imposed under Section 78(10 -A) of the Act vide order dated 11.05.2004. Upon a challenge being laid by the respondent -assessee by filing appeal before the learned Dy. Commissioner (Appeals) the same was allowed vide order dated 06.10.2005 setting aside the penalty order dated 11.05.2004. The second appeal preferred by the petitioner Revenue also came to be dismissed by the learned Tax Board vide order dated 29.10.2007.

(3.) THE position of law with regard to the imposition of penalty under Section 78(5) of the Act is that there is no requirement in law for Revenue to establish mens rea on the part of assessee in these penalty proceedings under Section 78(5) of the Act, has been settled by the catena of judgments of the Hon'ble Supreme Court and has been reiterated by the Full Bench of this Court in a recent case decided upon a reference in the case of ACTO Vs. Indian Oil Corporation Ltd. (S.T.R. No. 92/1999 along connection revisions, decided on 26.02.2015) reported in , in which the Full Bench, headed by Hon'ble the Acting Chief Justice, held as under: -