Narendra Kumar Jain, J. - (1.) HEARD learned counsel for the parties. The petitioner has preferred this revision petition challenging the impugned order dated July 6, 2007 passed by the Rajasthan Tax Board, Ajmer, whereby the petitioner's appeal has been dismissed.
(2.) THE assessing officer vide its order dated July 9, 2002, levied penalty under section 78(10)(a) of the Rajasthan Sales Tax Act, 1994, but on an appeal filed by the assessee, the same was set aside. Thereafter, an appeal was preferred before the Rajasthan Tax Board, but the same was also dismissed. Submission of learned counsel for the petitioner is that although all the relevant documents including form ST 18A were available and produced for checking 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 for levying the penalty by the assessing officer. He, therefore, contended that the 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 learned counsel for the parties in the light of reasons assigned by both the appellate authorities for setting aside the penalty order passed by the assessing officer.;