- (1.) Instant revision petition under section 86 of the Rajasthan Sales Tax Act, 1994 has been filed by the petitioner-Department against the order dated January 31, 2006 passed by the Rajasthan Tax Board, Ajmer (in short "the Tax Board") in Appeal No. 937/2012 whereby he rejected the appeal filed by the Department and confirmed the order passed by the learned Deputy Commissioner (Appeals), in short the DC (A) under section 78(5) of the Rajasthan Sales Tax Act, 1994, who deleted the penalty of Rs. 25,625. The brief facts leading to this case are that on October 22, 1997 checking was made by ACTO (Flying Squad) and during the course of checking, Truck bearing No. RHG-3700 was stopped wherein the goods were transmitted through that truck. On enquiry, the driver of the truck produced builty receipt bearing No. 14 dated October 21, 1997 and invoice No. 1656 dated October 21, 1997 amounting to Rs. 85,417 however, the Form No. ST 18-A could not be produced by the driver as it was not available with him which according to the petitioner was mandatory. The goods were seized and a notice to show cause was issued to the respondent.
(2.) In reply to the said notice, the owner of the goods Shri Ram Narayan appeared before the Department and submitted that the declaration form ST-18A was not issued by the Sales Tax Department, therefore, it could not be made available at the time of checking. After going through the reply, the Assistant Commercial Taxes Officer (in short "the ACTO") was not satisfied and imposed penalty of Rs. 25,625.
(3.) Against the order of learned ACTO, Flying Squad, the respondent filed an appeal before the learned DC (A), who after going through the whole record, deleted the penalty, imposed by the ACTO. Against the order of DC (A), the Department filed an appeal before the Tax Board, Ajmer, who after going through the material on record, rejected the appeal of the Department, confirming the order passed by the DC (A).;