A C T O, FLYING SQUAD, BHARATPUR Vs. RAUNAQ INDUSTRIES HEERAWALA INDUSTRIAL AREA, JAIPUR RAJASTHAN TAX BOARD AJMER

JUDGEMENT

(1.) The instant petition is directed against order dt 10.4.2008 passed by the Rajasthan Tax Board, Ajmer, in Appeal no.996/2005/Jaipur, whereby the appeal filed by petitioner has been dismissed.

(2.) The brief facts noticed are that vehicle bearing no.UP 15G 7837 was intercepted on 7.6.2000 whereupon the driver/incharge produced builty no.0151, invoice no.133 and also produced declaration form ST-18A bearing no.49638/10, and it was noticed that the goods were sent on consignment containing Rice Bran Oil weighing 13775 kg from M/s Jhunjhunwala Oil Mills Ltd, Varanasi to the assessee at Jaipur. It was noticed that there was requirement of declaration form ST-18A and though it was produced but there were several cuttings and over-writings and it was, prima facie, noticed by the officer that this form was reused and accordingly issued a show cause notice for hearing on 17.6.2000. However, on 15.6.2000 the authorised representative of the respondent appeared, filed a reply and requested to dispose of the matter on 15.6.2000 itself and it was intimated that all other documents were foolproof and when complete documents, namely invoice, builty etc are found to be foolproof, then overwritings or cuttings in the declaration form does not prove evasion of tax and a fresh declaration form was also given. However, the Assessing Officer, being not satisfied, held that the declaration form was used earlier and it is a case of reusing of the form, which was not permissible and accordingly imposed penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994.

(3.) The matter was assailed before the Dy. Commissioner (Appeals), who however, held that the declaration form was not proper and there appears to be intention of evasion of tax, but since the penalty was imposed on the owner of the goods, in the light of the judgment of the Larger Bench of the Tax Board in the case of ACTO, Flying Squad, Bharatpur v. M/s Bajrang Timber Mart,2006 14 TaxUD 10, the penalty was not leviable and accordingly deleted the penalty.