- (1.) Heard learned Counsel for the Petitioner.
(2.) The vehicle in dispute was checked by assessing officer and on production of documents, it was found that documents were not bearing the seal of any check post of Commercial Taxes Department of the State, therefore, assessing officer proceeded on the presumption that documents were not produced before check post and Assessee violated mandatory provisions of Section 78(10A) of the Rajasthan Sales Tax Act, 1994(hereinafter referred to as 'the Act of 1994') and consequently, after issuing show cause notice, imposed penalty under Section 78 (10A) of the Act of 1994 vide order order dated 10.05.2004.
(3.) Assessee preferred an appeal, which was allowed by the Deputy Commissioner(Appeals) vide order dated 01.04.2007. Thereafter, assessing officer preferred an appeal before Rajasthan Tax Board, but the same was dismissed vide judgment;