J.K. Ranka, J. - (1.) THIS revision petition has been filed by the petitioner department, under Section 86 of the Rajasthan Sales Tax Act, 1994 (In short 'The Act') against the order dated 30.7.2007 passed by the Rajasthan Tax Board, Ajmer (in short 'The Board') in Appeal No. 527/2006 whereby the Tax Board dismissed the appeal filed by the petitioner department and affirmed the order passed by the learned Deputy Commissioner (Appeals), Bharatpur (In short 'The DC(A)), who vide order dated 18.5.2005 deleted the penalty amounting to Rs. 42,000/ - imposed by the learned Assistant Commercial Taxes Officer, Flying Squad, Bharatpur, vide order dated 5.4.2001. The brief facts of the case are that on 5.4.2001 a vehicle bearing No. HR -38 -D -3163 was intercepted and checked near Bharatpur, which was containing M.S. Scrap. On interrogation, the driver of the vehicle produced challan No. 01 dated 4.4.2001 of Gupta and Gupta Company, Agra, Bilty No. 137 dated 4.4.2001 belonging to Shyamji Roadways, Hathras Road, Agra and declaration Form No. ST -18 -A bearing No. 27681/16. The goods were being transmitted from Agra to Bharatpur. However, on perusal of the documents, it was found that in some columns of the declaration form, there were cuttings/overwritings with regard to price of the goods, date and number of vehicle and the name of the transport company. On finding such cuttings in the declaration form, the ACTO prima facie came to the conclusion that this mistake was committed by the respondent -assessee with the intention of tax evasion. Therefore, a notice was given to the respondent -assessee. The respondent -assessee filed reply to the notice, it was considered by the learned AO and being dis -satisfied and after considering the price of the goods to be Rs. 1,40,000/ - imposed penalty @ 30% at Rs. 42,000/ -.
(2.) DISSATISFIED with the order passed by the ACTO the respondent -assessee preferred an appeal before the Deputy Commissioner (Appeals), Bharatpur, (In short (DC(A)), who vide order dated 18.5.2005 deleted the penalty amounting to Rs. 42,000/ - imposed by the learned Assistant Commercial Taxes Officer, Flying Squad, Bharatpur, vide order dated 5.4.2001 and accepted the appeal filed by the respondent -assessee. Being dis -satisfied with the order of DC(A), the petitioner -department, carried the matter in appeal before the Tax Board, who vide order dated 30.7.2007 rejected the appeal of the petitioner department by affirming the order passed by the learned DC(A), Bharatpur, and came to the conclusion and decided the issue with reference to the fact that penalty was imposed prior to 22.3.2002 and since the Full Bench of the Tax Board, Ajmer in the case of Asstt. Commercial Taxes Officer v. Bajrang Timber Mart, Ladnu, vide order dated 22.12.2005 held that penalty could not be imposed upon the owner and only on this basis, the penalty was deleted.
(3.) HENCE , this revision petition.;