J.K. Ranka, J. - (1.) This instant sales tax revision petition is directed against the order dated August 20, 1999 passed by the Rajasthan Tax Board, Ajmeer, by which the appeal of the Revenue has been dismissed. The order pertains to the assessment year of 1994 -95. The brief facts which can be noticed are that a survey was conducted on May 20, 1994 and the authorized officer of the survey team found that 472 tins of oil were found unrecorded which was valued at Rs. 2,12,400. Accordingly, a notice was issued to the assessee and thereafter dissatisfied with the explanation furnished, the assessing officer vide order dated December 6, 1994 held that the assessee was unable to prove by acceptable evidence about 472 tins of oil to the extent of Rs. 2,12,400 which have not been recorded in the books of accounts or supported by bills and vouchers and accordingly levied penalty of Rs. 60,000.
(2.) Dissatisfied with the said imposition, the matter was carried in appeal before the Deputy Commissioner (Appeals), before whom the books of accounts and other material were produced, however, the Deputy Commissioner (Appeals) partly allowed the appeal by giving relief of Rs. 59,730 and sustained a penalty of Rs. 270.
(3.) The Revenue was not satisfied with the order of Deputy Commissioner (Appeals) and carried the matter in appeal before the Rajasthan Tax Board who vide the impugned order upheld the order of the Deputy Commissioner (Appeals) and after analyzing the material on record came to the conclusion that only two tins were found in excess and accordingly upheld the order of the Deputy Commissioner (Appeals). Hence this petition.;