- (1.) Heard learned counsel for the petitioner. This revision petition is directed against the order dated January 31, 2008 passed by the Rajasthan Tax Board, Ajmer, whereby appeal filed by the petitioner was dismissed.
(2.) The assessing officer vide its order dated January 29, 2005 levied penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as, "the Act of 1994"), but on an appeal preferred on behalf of the assessee, the same was set aside by the Deputy Commissioner (Appeals), First, Commercial Tax, Jaipur vide order dated April 27, 2005. Order of the appellate authority was upheld by the Rajasthan Tax Board, Ajmer, while dismissing the appeal of the petitioner vide judgment dated January 31, 2008, which is under challenge in this revision petition preferred on behalf of the petitioner.
(3.) The 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 in 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.;