COMMERCIAL TAXES OFFICER UDAIPUR Vs. MOHANLAL SHANTILAL JAIN

JUDGEMENT

(1.) THIS is a revision against the order dated 23rd February, 1987 passed by the Sales Tax Tribunal in an appeal by the assessee. The department took action against the assessee for concealment of a transaction which is publishable in accordance with section 16 (1) (i) of the Rajasthan Sales Tax Act, 1954. THIS action of the department has been set aside by the Tribunal, in the assessee's appeal, by the impugned order.

(2.) A perusal of the Tribunal's order shows that it accepted the department's case that certain bags of chilly were found in a godown of the assessee, which had not been disclosed by the assessee even though the fact of checking the godown was required to be intimated to the department in accordance with the Rules within the prescribed period. The Tribunal has then said that mere failure to give intimation of this fact does not prove concealment of the transaction. It has then said that sales tax has not been paid by the dealer on the same, which can be recovered. The department is aggrieved by the Tribunal's order made on this basis alone.