Narendra Kumar Jain, J. - (1.) HEARD learned counsel for the parties. The facts of the case in nutshell are that a Truck/Vehicle No. GJ -9V -4877 was checked by the authorized officer on 12.08.1998 and it was found that goods were not accompanied with Declaration Form ST 18 -A, as required under Section 78(2) and Section 81 of Rajasthan Sales Tax Act, 1994 (hereinafter referred as 'the Act of 1994') read with Rule 53 of the Rajasthan Sales Tax Rules, 1995. The goods were detained at transport company and a notice was issued to dealer -respondent as to why penalty may not be levied under Section 78(5) of the Act of 1994.
(2.) A reply to show cause notice was filed by assessee wherein it was contended that disputed goods are scooter parts, which are not notified goods under Section 81 of the Act of 1994, therefore, penalty is not attracted. Assessing officer vide its order dated 24.08.1998 recorded a finding that as per Notification dated 09.07.1998 issued by the State Government, parts of automobile and tractor are notified goods, therefore, disputed goods are also notified goods and goods should have been accompanied with Declaration Form ST 18 -A, but the same was not accompanied with the goods at the time of checking, therefore, there is a violation of provisions of Section 78(2) of the Act of 1994. Consequently, assessing officer imposed a penalty of Rs. 15,392/ - under Section 78(5) of the Act of 1994.
(3.) BEING aggrieved with the assessment order, assessee preferred an appeal, which was allowed by Deputy Commissioner (Appeals) vide order dated 08.10.2004 on the ground that before amendment made in Section 78(5) of the Act of 1994 on 22.03.2002, the penalty was not leviable against owner of the goods.;