- (1.) Instant revision petition has been filed by the petitioner-Assessing Officer assailing the order dt. 09/07/2007 passed by the Rajasthan Tax Board (for short, "Tax Board") by which the Tax Board, while dismissing the appeal of the petitioner-Assessing Officer, has upheld the order dt. 10/05/2005, passed by the Deputy Commissioner (Appeals) (for short, "DC(A)") by which the DC(A) has deleted the penalty to the tune of Rs. 66,503/- imposed upon the respondent-assessee by the petitioner-Assessing Officer under Section 78(5) of the Rajasthan Sales Tax Act. Brief facts, as emerging from the face of record, are that on 05/06/2003 the vehicle bearing No. HNG-0556 was intercepted near 'Rathi Bas Road' check post wherein aluminum scrap was loaded in the vehicle. On demand, the driver of the vehicle produced the bill according to which the goods were being transmitted from Delhi to Bhiwadi. The bill was issued by one M/s. Vinay Metal Industries, Delhi in favour of the respondent-assessee, though the bill is dt. 04/06/2003 but major discrepancy was noticed by the Anti Evasion Wing that there was no bill number either printed or hand written and apparently came to the conclusion that the bill appears to be forged and fabricated as even the bill number is not written on it. Accordingly, a notice was given and one Shri Manoj Kumar Sharma, Supervisor of the respondent-assessee appeared, gave a written reply and despite giving ample time to the Supervisor/representative of the respondent-assessee to produce books of account and bill books etc., he showed his inability to produce the same and it was admitted that non-mentioning of bill number on the bill is a mistake, he, however, requested for closing the case after levying the penalty and releasing the goods. Accordingly, the petitioner-Assessing Authority, in view of the aforesaid admission/submissions made by the Supervisor/representative of the respondent-assessee, imposed a penalty of Rs. 66,503/- upon the respondent-assessee.
(2.) Dissatisfied with imposition of the said penalty, the respondent-assessee preferred an appeal before the DC(A), who, vide order dated 10/05/2005 deleted the penalty mainly in view of the fact that before him the photostat copy of the bill books were produced and according to the DC(A), there appears to be no case of evasion of the tax as the goods were under sale on "C" form and, therefore, it was tax paid and accordingly deleted the penalty.
(3.) Dissatisfied with deletion of the said penalty, the matter was carried in appeal before the Tax Board by the petitioner-Assessing Officer. The Tax Board upheld the findings of the DC(A) and affirmed the order vide order dt. 09/07/2007. Hence this revision petition by the petitioner-Assessing Officer.;