- (1.) Both these revision petitions have been filed by the petitioner-assessing officer assailing the common order dated June 29, 2010 passed by the Rajasthan Tax Board (for short, "Tax Board") passed in Appeal Nos. 1733 of 2007 and 1730 of 2007 by which the Tax Board has upheld the order dated December 7, 2006 passed by the Deputy Commissioner (Appeals) (for short, "the DC(A)") by which the DC(A) has deleted the penalty levied by the petitioner-assessing officer on the respondent-assessee. Since the controversy involved is identical, both these revision petitions are being decided by this common order.
(2.) This petition was admitted vide order dated June 29, 2011 on the following questions of law: (i) Whether, in the facts and circumstances of the case, the Rajasthan Tax Board was justified in law in deleting the penalty under section 22A(7) of the Act of 1954 when there was violation of section 22A(3) of the Act? (ii) Whether, in the facts and circumstances of the case, the Rajasthan Tax Board has not acted illegally and perversely in confirming the deletion of penalty under section 22A(7) despite of the facts that there was violation of section 22A(3) of the Act and various discrepancies and irregularities were pointed out by the assessing officer in its order?
(3.) Brief facts of the case, as emerging on the face of record, are that the respondent-assessee was carrying goods in vehicle bearing No. DL.-14-1-G-5581 of Commercial Roadways Corporation which were being transmitted from Delhi to Gujarat and was intercepted at Shahpura check-post by the ACTO, Flying Squad. It was submitted by the respondent-assessee that the goods were not meant for the State of Rajasthan. Bills were produced, however, on the premise that all the bills were in the same handwriting, the petitioner-assessing officer apparently was of the view that the bills are bogus. Show-cause notice was issued and it was pleaded that proper and regular bills are there and that goods are not meant for Rajasthan but the petitioner-assessing officer was not satisfied and accordingly levied tax, penalty and interest amounting to Rs. 37,592 under the RST Act, 1954. The petitioner-assessing officer also imposed penalty of Rs. 12,076 under the proviso to section 22A(7) of the Act of 1954.;