Narendra Kumar Jain, J. - (1.) HEARD learned counsel for the Petitioner.
(2.) ASSESSING Officer vide its order dated 03.06.2004, levied penalty under Section 78(10)(a) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as 'the Act of 1994'), which was set aside by the Deputy Commissioner(Appeals) on an appeal filed by the Assessee vide order dated 31.12.2004. Being aggrieved with the same, Department filed an appeal before the Rajasthan Tax Board, which was dismissed vide order dated 01.10.2007. Hence, this revision petition has been preferred on behalf of the Department. Submission of the learned counsel for Petitioner is that although all the relevant documents including Form ST 18 -A were available and produced 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 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 the learned counsel for Petitioner in the light of reasons assigned by both the appellate authorities for setting aside the penalty order passed by the assessing officer.;