Narendra Kumar Jain, J. - (1.) HEARD learned Counsel for the Petitioner.
(2.) ASSESSING officer vide its order dated 23.05.2004 levied penalty under Section 78(10A) of the Rajasthan Sales Tax Act, 1994(hereinafter referred to as 'the Act of 1994'), which was set aside by Deputy Commissioner (Appeals) in an appeal filed by the Assessee vide order dated 28.04.2005. Rajasthan Tax Board dismissed the appeal of the Petitioner/department vide judgment dated 17.07.2009, which is under challenge in this revision petition preferred on behalf of the Petitioner. Submission of learned Counsel for the Petitioner is that although all the relevant documents including Form ST 18 -A were available and produced for checking at the time of checking of the vehicle/goods, but since seal of check post of Commercial Taxes Department of the State of Rajasthan was not there on the documents, therefore, there was no illegality in levying the penalty by the assessing officer. He, therefore, contended that orders passed by both the appellate authorities may be set aside and order passed by the assessing officer may be restored.
(3.) I have considered the submissions of learned Counsel for the Petitioner in the light of reasons assigned by both the appellate authorities for setting aside the penalty order passed by the assessing officer.;