- (1.) Instant Sales Tax Revision Petition, under section 86 of the Rajasthan Sales Tax Act,1994 ( In short 'The Act')has been filed by the petitioner-department, assailing the order passed by the Rajasthan Tax Board, Ajmer (In short 'The Tax Board') dated 3.7.2007 in Appeal No.665/2006, whereby it rejected the appeal filed by the petitioner-department by upholding the order passed by the learned Deputy Commissioner (Appeals), Commercial Taxes Department, Bharatpur, ( in short 'The DC(A), dated 11.5.2005 who had quashed and set-aside the order of penalty passed by the learned ACTO (FS), (In short 'The ACTO') amounting to Rs. 30,290/- under Section 78(5) of the Act.
(2.) The revision petition was admitted by this Court on 12.5.2008 and following substantial questions of law were framed:- (i) Whether the impugned orders of learned Tax Board ignoring the material, evidence on record and considering the material which is not part of the record, vitiates the order under law ? (ii) Whether in the facts and circumstances of the case and on proper interpretation of the provisions of the Section 78(5) of the Act of 1994 the assessing authority was justified in passing the order imposing tax penalty and interest ? (iii) Whether the Appellate Authority and the learned Tax Board can circumvent the provisions of law by drawing their own interpretation and conclusions which infact were never intended by the legislature ? (iv) Whether the Appellate Authority can interfere in the order passed by the Assessing Authority to the extent that the penalty imposed is excessive and the lenient view should be taken, whether such view is sustainable or is contrary to the mandatory provisions of section 78(5) which provides 30% penalty on valuation of the goods ?
(3.) The brief facts leading to this case are that on 5.1.2001 a vehicle bearing No. RJ-02G-0552 was intercepted by the ACTO (FS) near Khushkheda and checking was made. On checking, 256 bags of rice were found in the vehicle. On enquiry, the driver of the vehicle produced Bill No. 12474 dated 4.1.2001, Builty GR No. 1916 dated 4.1.2001 and according to these documents, the goods were being taken to Khairthal Mandi from Delhi. Since, the goods were in the category of notified list, the declaration Form No.ST-18-A was essential to be produced with the goods. As the declaration form No. ST-18A was not available with the driver, the ACTO was not satisfied and held that the goods were transmitted with the intension of tax evasion and imposed penalty as aforesaid under Section 78(5) of the Act.;