- (1.) Heard learned Counsel for both the parties.
(2.) Briefly stated the facts of the case are that on September 6, 1997 when vehicle in dispute was checked by the assessing officer, it was found that declaration form ST-18A was not accompanied with other relevant documents of the goods. Therefore, a notice was issued to the Respondent to show cause as to whey penalty may not be imposed under Section 78(5) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred as, "the Act"). In response to the show-cause notice, the Respondent/Assessee filed written reply, wherein it was submitted that declaration form ST-18A had been sent by him, but before it could reach, the goods had been sent. Therefore, declaration form ST-18A could not be produced at the time of checking of vehicle. However, declaration form ST-18A was produced before the assessing officer along with reply to show-cause notice.
(3.) The assessing officer was of the view that since declaration form ST-18A of the Act was not accompanied with the goods, therefore, penalty is liable to be imposed and consequently he imposed a sum of Rs. 36,206 as penalty under Section 78(5) of the Act. Being aggrieved with the same, an appeal was preferred by the Assessee, which was allowed by the Deputy Commissioner (Appeals). Thereafter, the Revenue preferred an appeal before the Rajasthan Tax Board, which was dismissed vide order dated August 30, 2003, which is under challenge in this revision petition.;