- (1.) By this revision petition, a challenge has been laid to the order dated 15.04.2011, passed by the Rajasthan Tax Board, Ajmer dismissing the revenue's appeal against the order dated 24.12.2008, passed by the Deputy Commissioner (Appeals), IV Commercial Tax, Jaipur whereunder he set aside the order dated 06.12.2007 passed by the assessing authority levying penalty of Rs.25,684/- under Section 78(5) of the Rajasthan Sales Tax Act, 1994 on the assessee-respondent.
(2.) I have heard the counsel for the petitioner and perused the petition.
(3.) Briefly stated the facts of the case are that one vehicle bearing registration No.RJ-05/G/1210 was checked while in transit by the assessing authority and it was found that even while the goods were accompanyed by all other requisite documents as required in law, the declaration form ST-18A was not available at that time. In this view of the matter, the assessing authority levied penalty of Rs.25,684/- on the assessee-respondent in violation of provisions of Section 78(2)(a) of the Act of 1994 overlooking the fact that the declaration form ST-18A was filed in the first instance with the reply to the show cause notice.;