ACTO FLYING SQUAD Vs. ANANDESHWAR TEXTILES PVT LTD

JUDGEMENT

(1.) Learned Counsel for the petitioner-Revenue submits that this case is squarely covered by a judgment of this Court in the case of Assistant Commercial Taxes Officer, Flying Squad, Bhiwadi Versus M/s. Magadh Plast Private Limited, Bhiwadi, S.B. Sales Tax Revision Petition No. 25/2006 decided on 21.09.2007. Accordingly, notices are not being issued and this case is disposed of at admission stage.

(2.) The Tax Board by its impugned order dated 13.05.2002 while deciding the appeal No. 1455/99/Ajmer, ACTO v. M/s. Anandeshwar Textiles Pvt. Limited, upholding the order of the Deputy Commissioner (Appeals) dated 06.03.1999 held that no penalty could be imposed under Section 78(5) of the Act on the assessee merely because Form ST-18A found alongwith the goods at the time of checking was not completely filled in.

(3.) Several such revision petitions filed by the Revenue are pending in this Court, wherein the penalty under Section 78(5) of the Act was initially imposed by the assessing authority on variety of reasons pertaining to Forms ST-18 / ST-18A / ST-18C prescribed under the RST Rules, 1994. Either such forms were not found at the time of checking or if produced by the driver of the vehicle at the time of checking, such forms were either not filled up completely or the particulars filled up did not tally with the particulars given in the bill and bilty, or such forms were subsequently produced before the Assessing Authority.