ASSTT COMMERCIAL TAXES OFFICER Vs. ISHWAR GENERAL STORE

JUDGEMENT

(1.) Instant petition at the instance of Revenue is directed against the order dated 10.5.2002 passed by the Rajasthan Tax Board allowing the appeal of the assessee.

(2.) Brief facts as noticed are that a Vehicle Bearing Truck No. HR-38-2295 was intercepted on 22.11.1997 where the driver/incharge produced Challan No. 43277 dated 21.11.1995, Builty No. 615015 dated 21.11.1997, Bill No. 1471/21.11.1997 and 537/21.11.1997. In which attaches (suit cases) were found. It was claimed that the goods were being transported from Delhi to Mandsore (MP) and was only passing through the State of Rajasthan and no action was to be taken in the State of Rajasthan. However, the AO found from the computer that the Bills which were placed on record of the parties from whom the goods were transported, were not found registered with the Delhi Sales Tax Authority/Department and came to the conclusion that the goods were being transported with the intention of evasion of tax and accordingly imposed penalty of Rs.30,000/-.

(3.) The assessee filed appeal before the Deputy Commissioner (Appeals) assailing the penalty but the same stood dismissed upholding the order passed by the AO.