Jainendra Kumar Ranka, J. - (1.) The instant petition is directed against order dated 29.6.2007 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.752/2008/Alwar, by which appeal of the petitioner has been dismissed.
(2.) The brief facts noticed are that a survey came to be conducted by the officers of the Anti Evasion Wing at the business premises of the respondent assessee on 28.10.2002, wherein some excess stock was found by the officers concerned and physical stock was also taken. It was noticed by the officers that the stock of Namkeen on spot verification was 6422 kg whereas in the books it was weighted at 3892 kg only and, therefore, there was excess stock of 2530 kg. A show cause notice was given, however, the respondent assessee filed a reply on the spot stating therein that he accepts the excess stock and he has no explanation to offer and that appropriate order be passed. Taking into consideration the aforesaid explanation the officers concerned imposed penalty u/s 77(8) of the Rajasthan Sales Tax Act, 1994.
(3.) The matter was assailed before the Dy. Commissioner (Appeals), who however taking into consideration that there was violation of R.50 of the Rajasthan Sales Tax Rules, 1995, the witnesses if any were employees of the assessee and they ought to have been independent witnesses, and that an affidavit was also filed before the Appellate Authority, that statements were recorded under coercion and pressure. The Dy. Com. (Appeals), taking into consideration these facts, deleted the penalty and further appeal filed by the Revenue before Tax Board also resulted in dismissal of the appeal upholding the order of Dy. Com. (Appeals).;