ITC AGROTECH LIMITED Vs. ASSISTANT COMMERCIAL TAXES OFFICER

JUDGEMENT

(1.) Instant Sales Tax Revision Petition at the instance of assessee is directed against the order dt.03/07/2012 passed by the Rajasthan Tax Board, Ajmer, dismissing the appeal of the assessee.

(2.) Brief facts noticed for disposal of this petition are that on 20/07/1995 a vehicle bearing No.MKO-9507 was intercepted by the Anti Evasion Wing of the Revenue where the driver/incharge produced GR No.2112 dt.18/07/1995; Challan No.408 dt.18/07/1995 and Bill Proforma dt.17/07/1005 which was not clear and cuttings were there on it. The vehicle, inter-alia, contained 136.80 Qt. Of Sun Flower Oil which was being carried from Shahbad to Jaipur. The officers found discrepancies in the bills and also found that the declaration form ST-18-A was not available and thus there was violation of provisions of Sec. 22- A(7) of the Rajasthan Sales Tax Act. Therefore, a show cause notice was issued as to why penalty be not imposed. However, on 01/08/1995, the representative of the assessee appeared, gave guarantee bond from two guarantors and prayed for release of the goods and accordingly the goods were released. However, on the date fixed i.e. 05/08/1995 neither the assessee appeared nor any reply was filed on behalf of the assessee and accordingly the Assessing Officer (for short, 'AO') passed an order finding that the goods were imported within the State without declaration form ST-18-A and in view of provisions of Sec. 22-A(7) of the RST Act, imposed penalty @ 30% equivalent to the value of the goods.

(3.) The matter was assailed before the Deputy Commissioner (Appeals) (for short, 'DC(A)') who accepted the contention of the assessee that provisions of Sec. 22-A(7) are inapplicable particularly in view of the fact that the supporting documents contained all necessary information and in addition, a plea was raised that no show cause notice was served or received by the assessee and the show cause notice, if any, on the driver is not sufficient compliance of the provisions and penalty imposed is in violation of the principles of natural justice. Accordingly, the DC(A) deleted the penalty.