J.K. Ranka, J. - (1.) Instant petition is directed against judgment dated 29.10.2004 of the Rajasthan Tax Board, Ajmer, where the penalty under Sec. 78(5) of the Rajasthan Sales Tax Act, 1994, imposed by the Assessing Officer and upheld by the Dy. Commissioner(Appeals), was reversed by the Tax Board.
(2.) The brief facts are that on 3.1.1998 when vehicle (truck) bearing No. RJ14 G 2807, which was intercepted at Badgaon Check -post, Kota, it was noticed by the Anti Evasion wing that 51 "Iron Forged Flanges" were being transported from Delhi to Gadepan, Kota. The driver of the vehicle produced builty G.R. Nos. 16882 and 16883 of the Transport Corporation of India Ltd. dated 1.1.1998, and sale bill Nos. 682, 683, 684 and 685 of M/s. Golden Iron & Steel Works, New Delhi, dated 1.1.1998, and ST 18 -A declaration form Nos. 016194 and 014426.
(3.) On perusal of the declaration forms ST 18 -A it was noticed by the Officer that it was incomplete, as it did not contain the nature of items carried, quantity, weight, value, bill/challan number, so also name and address of the transporter. It was also noticed in the builty that CST number and declaration form number was also left blank. Even in the bills the CST number of purchaser was found wrong and other discrepancies were also noticed. Show -cause notice was issued, reply was filed, however, the Assessing Officer was not satisfied and he imposed penalty of Rs. 1,61,734/ -. The said order was assailed before the Dy. Commissioner(Appeals), who also upheld the order of Assessing Officer. The matter was carried in further appeal by the respondent -assessee before the Tax Board, who however deleted the penalty.;