Swatanter Kumar, J. - (1.) Delay condoned.
(2.) Leave granted.
(3.) We may notice necessary facts giving rise to the present appeal. Vehicle No. RJ-19G-3661 was carrying 'parchun' materials and in addition 377 pieces of drum bucket paints. These goods were transported from Ughna (Surat) to Jodhpur under Bilty No. 014951 dated 17.06.1997 issued by M/s. Deshbandhu Transport Company and the goods were consigned to M/s. Goodlass Nerolac Paints Limited. This vehicle was intercepted and checked by the Customs Enforcement Department (for short 'the Department'). The competent authority during the course of the enquiry found that the nerolac paint buckets were transferred by stock transfer but the declaration form ST 18A was completely blank. Treating the consignment under the category of incomplete documents in terms of Section 78(2) of the Rajasthan Sales Tax Act, 1994 (for short 'the Act') and forming an opinion that there was an intention to commit evasion of tax, a notice to show cause was issued that why penalty be not imposed. Reply thereto was filed by the owner of goods. Finding the reply without any merit and rejecting the same, the competent authority vide its order dated 23.06.1997 imposed a penalty of Rs. 1,24,920/- in terms of Section 78(5) of the Act. This order of the competent authority was challenged in appeal by the owner of goods before the Deputy Commissioner (Appeals), Commercial Taxes-II, Jaipur which, vide order dated 03.11.2003, allowed the appeal and held that the penalty against the owner of the goods could not be imposed as there was no intention to commit evasion of tax and thus set aside the order of the lower authority. The Department challenged this order before the Rajasthan Tax Board, Ajmer Bench (for short 'the Board'), on different grounds.;