ACTO, FLYING SQUAD, BHARATPUR Vs. VIKRANT TYRES LIMITED

JUDGEMENT

(1.) The instant petition is directed against order dated 15.1.2008 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.757/2005/Baran, by which appeal of the petitioner has been dismissed.

(2.) The brief facts noticed are that on 9.4.1999, vehicle bearing no.RJ 20G 1708 was intercepted by the officers of Anti Evasion Wing. The vehicle was found loaded with 218 bags of Coriander and 93 bags of Fenugreek [methi] being transported from Baran to Varanasi (U.P.). The driver/in-charge of the vehicle on interception produced bill nos.4 and 5 dt 7.4.1999, GR nos.813 and 814 dt 7.4.1999 etc. However, declaration Form ST-18C was not being carried with the goods, therefore, the Assessing Officer issued show cause notice to the respondent for hearing on 19.4.1999. In response to the show cause notice on behalf of respondent assessee one Harish appeared and submitted explanation, however, being not satisfied with the explanation submitted by the respondent the AO imposed penalty u/s 78(5) of the Act.

(3.) The matter was assailed before the Dy. Commissioner (Appeals), who allowed the appeal of assessee by taking into consideration that the goods were tax paid and the bill and builty were also produced at the time of interception.