Dr. Vineet Kothari, J. - (1.) THE learned Tax Board by the impugned order dated 21.09.2004 and 31.12.2008 had rejected the appeal of the Revenue and upheld the deletion of the penalty under Section 78(5) of the RST Act upon checking of goods viz. iron rods ("Saria"), on the ground that there was some discrepancy in the relevant Bill/Bilty/s documents checked in transit. It was found by the Assessing Authority that in the declaration form the number of Bill was mentioned as "39" whereas the number of actual Bill carried by the driver was bearing "Bill No. 34". The Tax Board thus upheld the order dated 17.12.2003 of the Deputy Commissioner (Appeals), Commercial Taxes Department, Udaipur, setting aside such penalty. The relevant findings of the Tax Board in the original order impugned dated 21.09.2004 is quoted herein below: -
(2.) LATER on, Revenue filed application for amendment/review of the said order after the judgment of Hon'ble Supreme Court in the case of Guljag Industries, but it was rejected by the learned Tax Board on 31.12.2008 in the following manner: - Briefly stated, the facts of the case are that on 05.09.1999, a goods vehicle number RJ -27 -G -4365 carrying iron from Ahmedabad to Udaipur, was intercepted and checked by the authorities of the Department, and on scrutiny of the documents it was found that the driver did not possess the relevant Bilty/s. It was also found that in the declaration form number of Bill was mentioned as "39" whereas the number of actual Bill carried by the driver was bearing "Bill No. 34". Therefore, on finding this as the violation of Section 78(2) of the RST Act, penalty was imposed vide order dated 07.09.1999. Upon a challenge being laid by the respondent -assessee by filing appeal before the learned Dy. Commissioner (Appeals), the same was allowed vide order dated 17.12.2003 setting aside the penalty order dated 07.09.1999. The second appeal preferred by the petitioner Revenue also came to be dismissed by the learned Tax Board vide order dated 21.09.2004 and its review application filed by the Revenue rejected on 31.12.2008.
(3.) THE petitioner -Revenue has filed the present revision petition in this Court aggrieved by the said orders of Tax Board.;