Alok Sharma, J. - (1.) THIS sales tax revision petition under Section 86 of the Rajasthan Sales Tax Act, 1994 (hereinafter 'the Act of 1994) impugns the judgment dated 16.08.2007, passed by the Rajasthan Tax Board, Ajmer whereby the Tax Board has upheld the order of the Deputy Commissioner (Appeals) IV, Commercial Tax, Jaipur passed on 18.03.2005 quashing and setting aside the order of penalty on the respondent -assessee passed by the assessing officer under his order dated 18.12.1997.
(2.) THE facts of the case are that on 13.12.1997, truck No. GJ -9V/1061 was checked at Ajmer Road Chungi Naka, Jaipur by the assessing authority and it was found that albeit the goods were accompanied by other requisite documents under Section 78(2) of the Act of 1994, the declaration form ST -18A in accompaniment was completely blank. Thereupon a show cause notice was issued under Section 78(5) to the respondent -assessee for breach of Section 78(2) of the Act of 1994 and Rule 53/54 of the Rajasthan Sales Tax Rules, 1995 (hereinafter 'the Rules of 1995') thereunder. The respondent -assessee filed reply to the show -cause notice admitting that the declaration form ST18A was blank. The assessing officer vide his order dated 18.12.1997 levied a penalty on the goods in transit @ 20% of their value to the tune of Rs. 53,100/ - with reference to Section 78(5) of the Act of 1978. The respondent -assessee filed an appeal before the Deputy Commissioner (Appeals) IV, Commercial Tax, Jaipur against the order dated 18.12.1997, passed by the assessing officer. Vide order dated 18.03.2005, the Deputy Commissioner (Appeals) IV, set aside the penalty under Section 78(5) of the Act of 1994. The petitioner Department thereupon being dissatisfied with the order passed by the Deputy Commissioner (Appeals) IV on 18.12.1997 filed a further appeal before the Rajasthan Tax Board, Ajmer. The said appeal was dismissed vide order dated 16.08.2007.
(3.) HEARD Ms. Tanvi Sahai, appearing for the petitioner. None has appeared on behalf of the respondent -assessee in spite of service.;