- (1.) Heard learned counsel for the parties.
(2.) Briefly stated the facts of the case are that Vehicle No. RJ-02G-3900 was checked on May 12, 2000, all the required documents as per provisions of section 78(2) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred as, "the Act of 1994") relating to goods were available at the time of checking of vehicle, except declaration form ST-18A. The assessing officer was of the view that form ST-18A was not produced, therefore, there is a breach of section 78(2), therefore, he issued a notice to levy penalty to the assessee. In reply to show-cause notice, the assessee submitted declaration form ST 18A, however, the assessing officer vide its order dated May 12, 2000 levied penalty under section 78(5) of the Act of 1994 at 30 per cent on the value of goods, i.e., Rs. 3,76,420 amounting to Rs. 1,12,926.
(3.) Being aggrieved with the same, an appeal was preferred by the assessee, which was allowed by the Deputy Commissioner (Appeals) vide order dated May 3, 2001. The Revenue preferred a second appeal before the Rajasthan Tax Board, Ajmer, but the same was dismissed vide order dated August 27, 2002, which has been impugned in this revision petition preferred on behalf of the Revenue.;