RAJESH BALIA, J. - (1.) HEARD learned counsel for the parties, and perused the record. This revision is directed against the order dated August 31, 1998 passed by the Rajasthan Tax Board, Ajmer, in Appeal No. 405/97/jodhpur whereby the Rajasthan Tax Board has set aside the orders dated June 17, 1995 and December 10, 1996 passed by the assessing officer as also of the Deputy Commissioner (Appeals ).
(2.) THE case of the Revenue is that the assessing officer has inspected the vehicle in question at Jhalamand check-post on June 17, 1995 and found that vehicle was carrying 250 bags of "binola". Accompanied documents consisted of delivery note including declaration in form S. T. 18a which contained all the details about the quantity and other particulars about the consignment. However the user date of form S. T. 18a had expired after January, 1995 inasmuch as Rules prescribe that such forms issued by the concerned officer can be used for a period of two years from the date of issue. THE date of issue of the form apparent from the form by itself shows the expiry of two years from the date of issuing. In the present case all other details required to be accompanied and disclosed by the transporter while carrying goods from one place to another were apparent from the documents accompanying goods and declaration in the form giving undertaking to pay tax in respect of transaction in question was also there by the buyer. There is no dispute that on the expiry of date the form does not become non est but very same form can be validated and given life for a further period by the concerned officer. In these circumstances, I am of the opinion that the Deputy Commissioner (Appeals) as well as the Tax Board were justified in drawing conclusion about want of mens rea to evade or avoid payment of tax on the part of the respondent-dealer and in not sustaining the penalty levied by the assessing officer. Accordingly this revision petition fails and is hereby dismissed with no order as to costs. Petition dismissed. . ;