Narendra Kumar Jain, J. - (1.) HEARD learned counsel for petitioner. This revision petition on behalf of the Department under Section 84 of the Rajasthan Value Added Tax Act, 2003 read with Section 86 of the Rajasthan Sales Tax Act, 1994 is directed against the impugned judgment dated 16.07.2009 passed by the Rajasthan Tax Board, Ajmer in Appeal No. 4206/2005/Alwar, whereby the second appeal filed by petitioner was dismissed. The facts of the case, in brief, are that on 13.03.2005, a vehicle No. HR -38 -J - 4744 was checked by the Assistant Commercial Taxes Officer, Flying Squad near Regency Hotel in Bhiwadi and on production of relevant documents by incharge of vehicle, it came to the notice of the Assessing Authority that documents do not bear seal of check post. In these circumstances, he imposed a penalty against the assessee under Section 78(10 -A) of the Rajasthan Sales Tax Act, 1994 (for short 'the Act of 1994') vide order dated 15.03.2005.
(2.) BEING aggrieved with the assessment order, the assessee preferred first appeal, which was allowed by the First Appellate Authority vide order dated 04.05.2005. Thereafter the Department filed second appeal, which was dismissed by the Rajasthan Tax Board, Ajmer vide impugned judgment. Submission of learned counsel for petitioner is that both the Appellate Authorities have committed an illegality in setting aside the order levying penalty by the Assessing Authority, whereas penalty under Sub -section 10 -A of Section 78 of the Act of 1994 was rightly imposed in the present case as documents were not bearing the seal of check post.
(3.) I have considered the submission of learned counsel for petitioner in the light of reasons assigned by both the Appellate Authorities for setting aside the assessment order passed by the Assessing Authority levying penalty under Section 78(10 -A) of the Act of 1994.;