- (1.)Heard learned Counsel for the parties.
(2.)Briefly stated the facts of the case are that on 17th August, 2001 Vehicle No. RJ14-1G-3900 was checked. Looking to the nature of goods and transaction, it was found that declaration form ST-18C should have been accompanied with the goods, but the same was not accompanied along with other documents. Therefore, the Assessing Officer issued a notice to show cause to levy penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994. The assessee submitted his reply and contended that he was not aware that declaration form ST-18C should have been accompanied with other documents. Therefore, the same was not given. However, declaration form ST-18C was submitted before the Assessing Officer along with reply to show cause notice. Since the Assessing Officer was of the view that declaration form ST-18C was not accompanied with the goods at the time of checking of goods, therefore, there is a breach of Section 78(2) of the Act and consequently, he levied penalty under Section 78(5) of the Act. Being aggrieved with the same, an appeal was preferred. The Dy. Commissioner(Appeals) allowed the appeal of assessee vide order dated 28th September, 2005 on two grounds; first, that order under Section 78(5) of the Act could not have been passed against 'owner of the goods' and second, that the declaration form ST-18C had already been submitted before the Assessing Officer along with reply to show cause notice by the assessee.
(3.)Being aggrieved with the order of Dy. Commissioner(Appeals), the A.C.T.O. Filed appeal before the Rajasthan Tax Board. The Tax Board vide its order dated 23rd March, 2007 dismissed the appeal only on one ground that since the vehicle was checked before 22nd March, 2002, the date when Section 78(5) was amended, therefore, penalty order could not have been passed against the owner of the goods. The said order of the Tax Board is under challenge in this revision petition.