- (1.) Instant petition at the instance of Assessee is directed against the order dated 01.06.2011 passed by the Rajasthan Tax Board, allowing the appeal of the Revenue.
(2.) Brief facts as noticed are that a Vehicle No. RJ 02/G 5889 was intercepted on 30/03/2001 and it was noticed that it was loaded with Plastic Doors etc.. The driver/incharge produced GR No. 105755 dated 28.03.2001, Invoice No. 646 dated 28.03.2001 and Invoice No.647 dt.25/03/2001. However, no Declaration Form ST-18-A was produced and the driver/incharge stated that he cannot produce the same as the party/transporter has not given the same to him. A show cause notice was issued for 07.04.2001. However, the Assessing Officer (for short "AO") observed that none appeared on behalf of the owner or transporter or driver/incharge and no other document was placed on record and the Declaration Form ST-18-A being mandatory having not been filed, he imposed, penalty of Rs. 99,402 up 78 (5).
(3.) The matter was assailed before the Deputy Commissioner (appeals) (for short, 'DC(A)') and it was claimed that the Declaration Form ST-18-A was filed before the AO along-with a letter on a show cause notice and the DC(A) on the aforesaid premises took this fact as correct and also held that since the penalty was imposed prior to 22.03.2002, it could have been imposed on the driver/incharge and not on the owner in view of the judgment of the Larger Bench of the Tax Board in the case of ACTO, Flying Squad, Bharatpur Vs. M/s. Bajrang Timber Mart, Ladnu, Nagaur (2006) 14 Tax up-date 11 and accordingly deleted the party.;