- (1.) THIS revision petition is preferred against the order dated 8.12.2010 passed by Rajasthan Tax Board, Ajmer whereby the appeal preferred by the petitioner against the order dated 20.6.2009 passed by the Dy. Commissioner (Appeals), Jaipur has been dismissed.
(2.) BRIEF facts of the case are that the truck No.KA 25A 7989 carrying goods belonging to M/s Pure health Products Pvt. Ltd. has been intercepted on 4.1.2005 on National Highway No.8 between Ratanpur- Udaipur road by the petitioner. During the course of checking the driver of the truck had informed the petitioner that Form ST 18 A is not available with him. The petitioner served a notice to the respondent-firm to the driver and vide order dated 7.1.2005 imposed a penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994. Against the penalty order dated 7.1.2005, the respondent preferred an appeal before the Dy. Commissioner (Appeals), alleging that before imposing the penalty, no notice was given to the respondent. Learned Dy. Commissioner (Appeals) vide order dated 20.6.2009 accepted the appeal preferred on behalf of the respondent while holding that before imposing the penalty, no opportunity of hearing was provided to the respondent. Being aggrieved with the order dated 20.6.2009, passed by the Dy. Commissioner (Appeals), the petitioner preferred an appeal before the Rajasthan Tax Board, Ajmer, which has dismissed the said appeal while affirming the findings given by the Dy. Commissioner (Appeals) that no opportunity of hearing was provided to the respondent before imposing penalty under Section 78(5) of the Act of 1994. Despite service of notice, no one has appeared on behalf of the respondents.
(3.) HEARD learned counsel for petitioner. Learned counsel for the petitioner submitted that it was an admitted position that the goods belonging to the respondent firm were transported in Truck No.KA25A 7989 and during the course of checking, Form ST 18A was not accompanied with the goods, therefore, there is no illegality in the action of the petitioner in imposing penalty while invoking powers under Section 78 (5) of the Act of 1994.;