ASSISTANT COMMERCIAL TAX OFFICER, FLYING SQUAD-IV, RAJ JAIPUR Vs. P K INDUSTRIES; RAJASTHAN TAX BOARD, AJMER

JUDGEMENT

(1.) Instant petition at the instance of Revenue is directed against order of the Tax Board dt.14/08/2007 dismissing appeal of the Revenue.

(2.) Brief facts noticed are that officers of the Anti Evasion Wing intercepted a vehicle bearing No.GJ-9/T-7364 on 22/06/1998 where "steel ware" was loaded. Though other documents i.e. bills, vouchers, builty etc. were found which were produced by the driver/incharge, however, declaration form ST-18-A was not produced and the Assessing Officer (AO) was of the prima-facie view that there is violation of Rule 53 and declaration form ST-18-A ought to have been produced. A show cause notice was accordingly issued and explanation was filed on 25/06/1998 enclosing therein a duly filled in declaration form ST-18-A bearing No.841136 which was placed on record. However, the AO was of the view that since it was not found with the driver/incharge at the time of checking, therefore, strictly in accordance with the mandate of Rule 53, imposed penalty under Section 78(5).

(3.) On an appeal filed by the assessee before the Deputy Commissioner (Appeals [DC(A)], the DC(A) deleted the penalty by holding that the declaration form ST-18-A was filed on a show cause and also relying upon the judgment of Larger Bench of the Tax Board in the case of ACTO Vs. Bajrang Timber Mart, 2006 14 Tax-up-date 11 deleted the penatly.