- (1.) This revision petition has been preferred by the petitioner while challenging the order dated 4.4.2007 passed by the Rajasthan Tax Board, Ajmer (hereinafter referred to as 'the Board') whereby the appeal preferred by the petitioner against the order dated 30.8.2005, passed by the Dy. Commissioner (Appeals) Commercial Taxes, Jaipur was dismissed.
(2.) Brief facts of the case are that on 22.8.2001, the petitioner had checked the truck No.RJ 14 G 3601 carrying certain goods. It was found that the Form ST 18A was completely blank and even after giving opportunity, the same was not produced then the petitioner authority has imposed a penalty upon the respondent while invoking powers under Section 78(5) of the Rajasthan Sales Tax Act, 1994.
(3.) Being aggrieved with the order of imposition of penalty dated 31.8.2001, the respondent-firm preferred an appeal before the Dy. Commissioner, which came to allowed and the penalty imposed under section 78(5) of the Act of 1944 was quashed. While passing the order dated 30.8.2005, the Deputy Commissioner observed that though the Form ST-18A was not available at the time of checking but from this fact alone, the mens rea, on the part of the respondent, had not been established and, therefore, the action of the Assessing Authority of imposing penalty was not proper.;