Alok Sharma, J. - (1.) HEARD the counsel for the petitioner. The facts of the case are that on November 7, 1998 Vehicle No. HR -36 -GA -0102 was checked on the Delhi -Jaipur Road by the officers of the Sales Tax Department. The driver of the truck, Shri Shyamlal, informed that the pillows of foam were being transported from Delhi to Tonk and submitted bilty No. 1440 dated November 6, 1998, as also 1439 dated November 6, 1998, issued by Arora Transport Co. evidencing transit from Delhi to Kota of 70 pillows and 20 pillows, respectively under bill Nos. 51 to 56 dated November 6, 1998 in which the consignor was mentioned as Nova Foams India Ltd., Delhi and consignee as Principal Medical Officer, Tonk and Chief Medical and Health Officer, Tonk.
(2.) THE goods were notified material and as such declaration in ST -18A form supplied by the consignee should have accompanied the goods. This was however not the case and no ST -18A form was found with the goods entailing a technical breach of section 78(2) of the Act of 1994. Hence, under section 78(4) of the RST Act due to contravention of section 78(2) the goods were seized and goods incharge and driver of the vehicle were subjected to proceedings for levy of penalty under the Act of 1994. In the course of proceeding, one Balveer Singh Tyagi appeared on behalf of the consignor and sought to be impleaded as party. The application for impleadment was allowed. Thereupon it was stated by the consignor that the goods in issue were being supplied to the Principal Medical Officer, Tonk and Chief Medical and Health Officer, Tonk and consequently no case of any intent to evade the tax was made out. It is submitted that in any event form ST -18A was required to be supplied by the consignee - -a Government of Rajasthan Department. It was submitted that the State Government itself having failed to supply the requisite ST -18A form, the State Government's officer on his part could not as the assessing authority seek to burden the assessee for any liability on account of penalty owing to the lacunae of a Government official, i.e., the Principal Medical Officer, Tonk and Chief Medical and Health Officer, Tonk.
(3.) I have considered the matter and perused the judgment of the Rajasthan Tax Board which is under challenge in the present revision petition.;