Narendra Kumar Jain, J. - (1.) HEARD learned Counsel for the Petitioner.
(2.) ON 14.10.2003, Vehicle No. RJ -32G -0617 was checked by assessing officer and on production of documents it was found that seal of check post of Commercial Taxes Department of the State of Rajasthan was not there on the documents. Assessing officer issued a notice under Section 78(2)(b) of the Rajasthan Sales Tax Act, 1994(hereinafter referred to as 'the Act of 1994') and being not satisfied with the reply filed by the Assessee, imposed a penalty under Section 78(10A) of the Act of 1994 vide order dated 17.10.2003. Being aggrieved with the same, an appeal was preferred by Assessee, which was allowed by the Deputy Commissioner(Appeals) vide order dated 20.03.2008. Order of Deputy Commissioner (Appeals) was upheld by Rajasthan Tax Board, while dismissing the appeal of the Department vide judgment dated 21.12.2009, which is under challenge in this revision petition preferred on behalf of the department.
(3.) SUBMISSION of learned Counsel for the Petitioner is that since seal of check post of Commercial Taxes Department of the State of Rajasthan was not available on the documents, and penalty order under Section 78(10A) of the Act of 1994 was rightly passed by the assessing officer, which should not have been interfered by both the appellate authorities, therefore, orders passed by both the appellate authorities may be set aside and penalty order passed by assessing officer may be restored.;