ACTO, FLYING SQUAD, FIFTH Vs. PINK CITY ENTERPRISES,

JUDGEMENT

(1.) The instant petition is directed against order dated 16.4.2008 passed by the Rajasthan Tax Board, Ajmer, in appeal no.1958/2007/Jaipur.

(2.) Brief facts noticed are that on 6.9.1998 truck bearing no.RJ-14-G-5526 was intercepted near Vishwakarma Industrial Area, wherein it was found loaded with iron sheets and the driver/in-charge could produce only a challan bearing no.3 of M/s Pink City Enterprises i.e. respondent assessee. Since there was contradiction in the statements, show cause notice was issued. On 9.9.1998, within three days, representative of the assessee filed an explanation and also furnished relevant bills/vouchers and Declaration Form No.ST-18A, complete in all respect. Since at the time of inspection of the vehicle, only challan was produced, therefore, the Assessing Officer was not satisfied and imposed penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994.

(3.) The Deputy Commissioner (Appeals), having gone into the issue, and noticing that on a show cause notice due compliance was made, which has not been found to be contrary to the material found, deleted the penalty. Further appeal by the Revenue, also resulted into dismissal of the appeal. The Tax Board also came to the conclusion that the documents though produced subsequently, have not been found to be forged or fabricated and also found that due compliance was made and held that since the matter is relating prior to 22.3.2002, in the light of the Larger Bench judgment of the Tax Board in the case of ACTO, Flying Squad, Bharatpur v. Bajrang Timber Mart, Ladnu, Nagaur, 2006 14 Tax Up-Date 11, the appeal was dismissed.