- (1.) THIS revision petition is directed against the order dated 1/8/2007 passed by the Rajasthan Tax Board, Ajmer (in short "The Tax Board') in Appeal No.862/2006/Alwar whereby the Tax Board dismissed the appeal filed by the petitioner department and upheld the order passed by the learned Deputy Commissioner (Appeals), Bharatpur ( In short 'The DC(A)), who vide order dated 22/7/2005 deleted the penalty amounting to Rs. 95,069/ - imposed by the Assistant Commercial Taxes Officer, Bhiwadi (in short 'ACTO').
(2.) THE brief facts of the case are that the respondent assessee transported certain goods(raw rubber) having purchased from Kerala State Co -operative Rubber Marketing Federation Lt. Kochi by Bill No. G 374 and Builty no. 76272 dated 1.7.1999 in a vehicle bearing No. HR -46/0063 which was intercepted and checked on 9.7.1999 by Anti Evasion Wing of the officers of the revenue department and on checking, the driver of the vehicle produced GR no. 76272 dated 1.7.1999 and also gave declaration form ST 18A no.9/11498, perusal of the declaration form revealed that it was totally blank and the Assessing Officer noticing the said defect prima facie come to the conclusion that goods were being carried with an intention of evasion of tax as the form can be reused again. Reply was filed contending that all documents were available which proved the goods has been transported in a perfect manner and on account of clerical mistake, form could not be filled in and it was contended that the goods were purchased from government undertaking therefore there could not have been any occasion or intention of evasion of tax. However the Assessing officer being dissatisfied with the reply imposed penalty under section 78(5) of the Act @ 30% ie. Rs.95069/ -.
(3.) DIS -satisfied with the order passed by the ACTO, the respondent -assessee preferred an appeal before the DC(A) who vide order dated 22/7/2005 deleted the penalty imposed by the ACTO and accepted the appeal filed by the respondent -assessee. Being dis -satisfied with the order of DC (A), the petitioner -department, carried the matter in appeal before the Tax Board, who vide order dated 1/8/2007 rejected the appeal of the petitioner department by affirming the order passed by the DC(A) holding that all other documents bills - vouchers which contained the complete information were made available and there was no occasion of evasion of tax. Hence, this revision petition.;