- (1.) This revision petition is filed by the Officers of the Revenue impugning the order of the Rajasthan Tax Board. The facts giving rise to the present case are that on 22.05.97 a truck was intercepted and checked by the Officers of the Commercial Taxes Department which was coming from Delhi to Bikaner. It had a load of 112 slabs of wood. On being intercepted it was demanded that documents of the consignment be given to the Officer concerned. The driver of the truck informed that except Bill No.6508 dated 231.05.97 he had no other document. He also submitted that he has no other document in his possession which he has to show. His statement was recorded which has been filed as Ex.1. On the basis of the aforesaid submissions the truck was detained under section 78 (4) (a) of the Rajasthan Sales Tax Act 1994 (hereinafter referred to as 'the Act of 1994').
(2.) On 23.05.97 Shri Vijay Chandak, Manager of the firm M/s Chandak & Company, Rani Bazar, Bikaner appeared. A notice was issued under section 78 of 'the Act of 1994' for appearing on 30.05.97. The manager of the firm Vijay Chandak who appeared on 23.05.97 prayed that the matter be decided today itself. He in his reply submitted that along with the goods bill, bilty and Form No. ST 18 A was also there but it was with another driver who had got down on way and who has arrived at Rajgarh subsequently and he has produced Form No.ST 18A 336675.
(3.) The assessing officer recorded that he has considered the case of the assessee. At the time when the consignment was checked there was no other driver other than the one whose statement has been recorded . He had not expressed at that time that there was any other driver on the truck. Not only this that presence of other driver was not stated it was also not mentioned that Form No. ST 18A has remained with some one else. Rather it was not even referred. There is no reference of Form No. ST 18A either in the bill or bilty. The driver of the vehicle has also not mentioned the fact that Form No.ST 18 A has remained with another driver. The contemporaneous documents, bill, bilty and the statement of the driver Balkishan do not make a mention of the existence of Form ST 18A.;