- (1.) Instant petition is directed against order dt 26.4.2002 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.1150/2000/Jaipur, whereby the appeal of Revenue has been dismissed upholding the order passed by Dy. Commissioner (Appeals).
(2.) Brief facts noticed are that vehicle bearing no.HR45 6326 was intercepted on 28.4.1998 near Nagar Nigam Check-post at Delhi Road, which was being transported from Mujaffar Nagar (U.P.) to Udaipur (Raj.). The driver/incharge produced following documents :- 1. Bill No.433 dt 26.4.1998 of M/s Shivshakti Goods Transport Agency, Akhatoli (U.P.) 2. Bill No.1224 dt 27.4.1998 of M/s Veer and Co., 412, Krishnapuri, Mujaffar Nagar (U.P.), for Rs.1,31,418.75 3. Bill No.1225 dt 27.4.1998 of M/s Veer and Co., Mujaffar Nagar (U.P.) for Rs.39,076.25 On further enquiry the driver/incharge stated that he does not have declaration form ST-18A. On 29.4.1998, on the next day, one Sandip Jain appeared along with declaration form ST-18A no.390640 with original as well as second copy mentioning, inter alia, that because of mistake of the transporter, the declaration form was left at the office and no sooner the information was received about the vehicle being intercepted, the same is being produced. The Assessing Officer, took into consideration the said declaration form and noticed that there are number of columns blank in even the declaration form produced later-on and according to the AO the declaration form was required to be completely filled in and he came to the, prima facie, conclusion that it was with the intention of evasion of tax. A show cause notice was given and the AO, after hearing the respondent who showed urgency, reiterated the fact and no further reply was filed. However, the AO being not satisfied, imposed penalty u/s 78(5) of the RST Act, 1994.
(3.) The matter was assailed before the Dy. Commissioner (Appeals), who primarily went on the issue that there was no intention of evasion of tax and since the declaration form was filed and other bills and vouchers wherein complete information was available, the DC(A) deleted the penalty.;