- (1.) The instant petition is directed against order dated 4.2.2003 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.1371/2000/Ajmer, whereby the appeal of petitioner was dismissed.
(2.) The brief facts noticed are that on 3.6.1998 police authorities intercepted a scooter bearing no.RJ 01/4M 3648 near Dangiyawas Police Station in which one Ram Lal was carrying 60 kg of Silver bullion from Beawar to Jodhpur and finding no proper explanation the Silver was seized by the police authorities and statement of Ram Lal was recorded. Ram Lal stated that the Silver belongs to Hanuman Prasad s/o Laxminarayan r/o Beawar, who had given the said Silver to be delivered to Premji of Jodhpur who was said to be carrying on business at Jodhpur. It was also stated that he has carried such Silver on earlier occasions also. He further informed that the name of firm Hanumanji is Dhandhari Refinery, the assessee herein. He stated before the police authorities that he has no document to support the said Silver bullion. The police further enquired from Premji of Jodhpur and it transpired that one Sumit Agrawal who is nephew of Premji informed that the Silver bullion was to be carried to Jodhpur for converting into ornaments. However, it was further informed that there was no such transaction of that kind and that they have no connection or concern with the Silver.
(3.) Taking into consideration the statements, the police authorities released the goods that it is not in any manner connected with illegal activities. However, they informed Sales Tax Authorities and the respondent issued notice u/s 78(2)(1) noticing that the Silver bullion was being carried without any bill, voucher, builty, challan etc. and the driver/incharge of the Silver having not produced any documentary evidence to support the said claim, was of the prima facie view that penalty is leviable.;