Kailash Chandra Joshi, J. - (1.) - This order will dispose of two Sales Tax Revisions bearing No. 145/2009 and 146/2009. Both the revisions have been filed by the Revenue through the Assistant Commercial Taxes Officer, Anti Evasion, Bhilwara against the impugned order of the Rajasthan Tax Board, Ajmer dated 07.08.2008. By the impugned order, the learned Tax Board decided two appeals preferred against the order dated 09.01.2007 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Bhilwara. Out of the said two appeals, the first appeal bearing No. 258/2007/Bhilwara, preferred by the assessee was allowed and the penalty of Rs. 88200/- was set aside and the second appeal bearing No. 968/2007/Bhilwara preferred by the Revenue was dismissed and the order of the Deputy Commissioner setting aside the penalty of Rs. 158760/- was maintained.
(2.) The brief facts giving rise to the present revisions are that on 08.06.2006, a goods vehicle bearing No. RJ 27/G-2311 was intercepted and checked at Azad Nagar, Bhilwara and on inspection it was found that the goods were not accompanied with appropriate documents like Form ST-18A, bills, bilties and other documents, therefore, observing the entire procedure, penalty of Rs. 2,78,712/- was imposed by the Assessing Authority under Section 76(6) of the VAT Act vide order dated 12.06.2006, details of which are as follows : JUDGEMENT_166_LAWS(RAJ)7_2011.html
(3.) Against the order imposing the penalty, the assessee filed appeal before the Deputy Commissioner (Appeals), Commercial Taxes, Bhilwara and the Deputy Commissioner (Appeals) vide order dated 09.01.2007 set aside the penalty of Rs. 158760/- while retaining the penalty of Rs. 88200/-. Aggrieved by the aforesaid order of the Deputy Commissioner (Appeals), both the assessee and the Revenue filed appeals before the learned Tax Board and the learned Tax Board vide the impugned order dated 07.08.2008 allowed the appeal of the assessee and dismissed the appeal of the Revenue. The Revenue by way of filing these two revisions is making challenge to the order of the learned Tax Board allowing appeal of the assessee and dismissing the appeal of the Revenue.;