Narendra Kumar Jain, J. - (1.) HEARD the learned counsel for petitioner. This Sales Tax Revision Petition under Section 86 of the Rajasthan Sales Tax Act, 1994 on behalf of the Assistant Commercial Taxes Officer, Flying Squad, Bharatpur, is directed against the impugned judgment dated 19.10.2005 passed by the Rajasthan Tax Board, Ajmer in Appeal No. 675/2003/Churu, whereby the Tax Board allowed the appeal of assessee/respondent and set aside the Assessment Order as well as order of Deputy Commissioner (Appeals), whereby a sum of Rs. 23,666/ - was levied as penalty against the assessee under Section 78(5) of the Rajasthan Sales Tax Act, 1994.
(2.) BRIEFLY stated the facts of the case are that on 01.06.1999, the vehicle truck No. HR -38/4270 was checked. The vehicle driver and in charge of the goods produced Bilty Nos. 5257 and 5256. The goods were not accompanied with other documents like Declaration Form ST 18 -A. Since the required Declaration Form was not accompanied with the goods, therefore, the Assessing Officer issued a notice to the consignee firm for levying penalty under Section 78(5) of the Act. On 02.06.1999, the Manager of assessee appeared along with written reply to notice, wherein it was stated that at the time of checking of vehicle, the driver could not produce the form as the same was not given to him by them due to inadvertence, but there was no intention to evade tax, therefore, the notice be dropped. It is relevant to mention that Form 18 -A was not produced along with reply to show cause notice or at subsequent stage before passing an Assessment Order.
(3.) THE Assessing Officer came to a conclusion that Form 18 -A was necessary to be accompanied with the goods and since the same was not accompanied, therefore, there was violation of Rule 53 as well as Section 78(2) and consequently, he levied penalty @ 30% of the value of goods.;