- (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 5.2.2002 passed by the Rajasthan Tax Board, Ajmer (in short "The Board') in Appeal No. 1246/1998, who had allowed the appeal of the respondent and deleted the penalty imposed under Section 78(5) of the Act, amounting to Rs.1,95,760/- by setting aside the order passed by the Deputy Commissiaoner (Appeals)-II, Commercial Taxes Department, Jaipur, (in short 'The DC (A)), who had sustained the penalty imposed by the learned Assessing Officer (in short 'The AO'), under Section 78(5) of the said Act.
(2.) The brief facts of the case as emerging on the face of record is that the respondent is a Oil Company and is a Public Sector Undertaking and transmitting lubricant oil from Bombay to different parts of the Country. In the instant case, on 9.2.1998 the goods (Oil) was being transmitted from Indian Oil Corporation Ltd. Bombay Head Office to Indian Oil Corporation Ltd. Jaipur Branch Office in a Vehicle Bearing No. DGL 3955 on branch transfer. The said vehicle was checked by the Authorities of the petitioner department and on inspection, it was noticed that though all other documents were available with the vehicle, the declaration form No. ST-18A was found to be blank. According to the petitioner, since the goods were in the category of 'Notified Goods', therefore, carrying of blank declaration form was unjustified and it should have been filled in properly and completely. A show cause notice was issued to the respondent Company as to why penalty in the facts and circumstances of the case be not imposed.
(3.) It was represented by the respondent Company before the Assessing Officer of the petitioner department that on account of inadvertent mistake committed by the clerical staff, the declaration form could not be filled in properly and remained incomplete. However, it was submitted that all other documents were available with the vehicle and merely on the basis of incomplete declaration form No. ST-18A, penalty should not be imposed. Since, the goods were under transfer, therefore, no tax is leviable or chargeable, as such, question of penalty does not arise. However, the Assessing Officer, rejected the contentions of the respondent Company and vide order dated 17.2.1998 imposed the penalty under Section 78(5) of the Act, amounting to Rs. 1,95,760/- by observing that carrying of incomplete declaration form No. ST-18A was not justified as the form could have been re-used.;