Vineet Kothari, J. - (1.) THIS revision petition has been filed by the Revenue against the order of the Tax Board dtd.6.8.2002 rejecting its appeal against the order of the Dy. Commissioner (Appeals) dtd.8.5.2002 whereby both these Appellate Authorities held that the learned assessing authority was not justified in imposing penalty under Section 78(5) of the Act amounting to Rs. 1,95,019/ - on the ground that the declaration in Form ST -18A accompanying the other relevant documents like Sale Invoice, Bill of Entry, Transport Receipt etc. was found blank in respect of column No. 2 to 9 of the said declaration in ST 18A.
(2.) THE learned Tax Board relying upon the decision of this Court in the case of M/s Jitendra and Co. reported in RLW 2000(4) Raj. 69 set aside the said penalty on the ground that since the documents disclosing all the particulars about the columns unfilled in the declaration were available at the time of checking itself, even though the said declaration had a few columns blank, it would be taken as substantial compliance of the statutory provisions of Section 78(2) of the Act and therefore, imposition of penalty was not justified. The first appellate authority, namely, the Dy. Commissioner (Appeals) in his order dtd.8.5.2002 inter alia also found the goods in question, namely, the motor parts were imported by the Respondent - Assessee from Japan under Bill of Entry for home consumption No. 5587 and 5602 along with Bilty No. 72151 and 72152 dtd.23.6.1999 and the declaration form ST 18A No. 1108/20 and 1108/21 in which columns No. 2 to 9 were found to be blank. A contention was raised before the learned Dy. Commissioner (Appeals) also that on such imported goods from outside the country, namely, Japan, there was no requirement in law to furnish declaration form ST -18A and relying upon the decision of Sales Tax Tribunal in the case of CTO v. Abbas Khan reported in, 1998 Tax World 13 the learned Dy. Commissioner (Appeals) also set aside the said penalty.
(3.) THE Revenue being aggrieved by these two orders of the Appellate Authorities in favour of the Respondent - Assessee, has approached this Court by way of present revision petition.;