Narendra Kumar Jain, J. - (1.) HEARD learned counsel for the petitioner. Assistant Commercial Taxes Officer, Ward -I, Sikar has preferred this revision petition under Section 86 of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as 'the Act of 1994') challenging impugned judgment dated 17.04.2002 passed by Rajasthan Tax Board, Ajmer, in Appeal No. 1339/2001/Sikar whereby learned Tax Board while dismissing the appeal of the petitioner upheld the judgment dated 09.05.2001 passed by Deputy Commissioner (Appeals), Commercial Taxes Department, Bikaner whereby assessment order dated 15.11.1997 passed under Section 78(5) of the Act of 1994 levying penalty to the tune of Rs. 23,389/ - was set aside.
(2.) BRIEFLY stated the facts of the case are that on 15.11.1997, vehicle No. RJ -19 -G 7644 was checked at Devipura Check Post. The goods were being imported from Jaynagar, Bihar. Vehicle driver produced Bill No. A -15 and ST 18 -A No. 382367 wherein material entries were blank. Assessing officer was of the view that since material entries were blank in Form ST 18 -A, therefore, there is a violation of Rule 23(15)(16) and Section 78(5), therefore, he issued a notice to vehicle driver for 22.11.1997. In response to notice, the dealer K.P. Jangid, appeared before assessing authority and submitted a written reply wherein it was contended that goods belong to his firm. He is doing the business of Mart only and there was no intention of evasion of tax. Sender firm of the goods did not fill the main/material entries in the Form ST 18 -A. He had sent the blank form duly signed, therefore, his case be decided on that day itself.
(3.) ASSESSING officer considered reply of the dealer and came to a conclusion that as per Rule 23(15) and (16), Form ST 18 -A should have been filled in compulsorily. The dealer has not given his cogent explanation for the same, therefore, it is clear that the said form was kept blank with an object to evade the tax. Consequently, assessing authority vide assessment order dated 15.11.1997 levied the penalty of Rs. 23,389/ - @ 30% on total value of goods i.e. Rs. 77,962/ - and issued a demand notice.;