V. K. SINGHAL, J. - (1.) THIS revision has been filed by the assessee under section 15 of the Rajasthan Sales Tax Act read with section 9 of the Central Sales Tax Act, wherein the judgment of the Rajasthan Sales Tax Tribunal dated December 27, 1989 has been challenged. The facts of the case are that the assessee is a dealer under the provisions of the Rajasthan Sales Tax Act and under the Central Sales Tax Act and is engaged in the business of generation, transmission and distribution of electric power. Being dealer under the provisions of the Rajasthan Sales Tax Act, the assessee has made purchases of goods under section 8 (3) (b) of the Central Sales Tax Act, 1956 (hereinafter to be called as "the CST Act"), which are alleged to be used by the assessee in generation or distribution of electricity or any other form of power. Penalties were levied under section 10-A of the Central Sales Tax Act by the assessing authority in respect of the purchases made for the assessment year 1977-78 for the various items as referred in the assessment order, on account of the alleged contravention of section 10 (b) of the Central Sales Tax Act. The assessment order was challenged in appeal before the Deputy Commissioner (Appeals) and the penalty was partly reduced. The matter was taken to the Board of Revenue under section 14 of the Rajasthan Sales Tax Act and the file was thereafter transferred to the Rajasthan Sales Tax Tribunal, wherein it was converted into second appeal.
(2.) THE submission of the learned counsel before the Rajasthan Sales Tax Tribunal was that various items purchased were duly recorded in the registration certificate and in accordance with the decision given by the Rajasthan High Court in the case of assessee itself as reported in [1980] 45 STC 201 (Rajasthan State Electricity Board v. State of Rajasthan) no offence can be said to have been committed since those items were used for generation/transmission of the electric power. With regard to the purchase of Matador vehicle a certificate was also produced, wherein it was stated that the said Matador is used for carrying the material and, therefore, no penalty can be levied. THE Rajasthan Sales Tax Tribunal set aside the penalty except in respect of the purchase of Matador on the ground that the certificate submitted is not reliable. THE language used in the certificate was as under : " THE Matador purchased are only for generation, transmission and distribution of electricity. . . . . . . . . " The submission of the learned counsel for the petitioner is that the assessee is entitled to purchase the vehicles, which are used for carrying goods for generation/distribution of electric power and the certificate of the Executive Engineer dated October 31, 1987 has already been submitted in this regard and the matter stands concluded by the decision of this Court in the case of assessee, reported in [1980] 45 STC 201 (Rajasthan State Electricity Board v. State of Rajasthan ). I have considered over the matter and have the arguments of learned counsel for both the parties. I am of the view that the learned Member, Sales Tax Tribunal has not given any reason as to why the certificate submitted by the assessee is not reliable. The only reason, which has been given in the judgment of the Tribunal is that in response to the notice issued to the assessee, a reply was submitted, which has been reproduced in the order of the Tribunal and is as under : " Matador vehicle : These vehicles are used in the Electricity Board as a pick up for transportation of material and maintenance of distribution lines, sub-stations and attending complaints, etc. , in urban area. These are mainly for the purpose of proper maintenance of the supply of electricity and attending complaints of the consumers as such these are mainly used in distribution of electricity. " On the basis of the above reply, it was considered that the said Matador is used for carrying the employees of the Electricity Board. A bare perusal of the reply will show that the inference which has been drawn by the learned Members of the Sales Tax Tribunal is not correct as it has been alleged for transportation of material and in any case once a certificate was issued in order to give a finding that the same is not reliable, it was incumbent on the part of the Sales Tax Tribunal either to have sent the matter back to the assessing authority for enquiry or it could have conducted enquiry at its level and then could have come to the conclusion with regard to any finding of fact. Thus, the order passed by the Tribunal is contrary to the principles of natural justice and is therefore, set aside. The matter is remanded to the Sales Tax Tribunal for conducting enquiry with regard to the correctness of the certificate and only thereafter come to the conclusion whether the said certificate is reliable or not. Due opportunity shall be given to both the parties before a final conclusion is arrived at. Accordingly, the revision is allowed in part with no order as to costs. Petition partly allowed. . ;