- (1.) The instant petition is directed against order dated 16.2.2005 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.1384/2003/Jodhpur, by which appeal of the Revenue has been dismissed.
(2.) The brief facts noticed are that on 7.10.1997, vehicle bearing no.RNQ 6489 was intercepted at Kota Road Chungi Chowki, Kekri. The driver/in-charge was carrying builty no.13690 dt 4.10.1997 of M/s Vimal Transport, Rampur, and invoice nos.39 and 40 dt 4.10.1997 of M/s Tirupati Steels, Rampur, and a Declaration Form ST-18A was also produced, however, it was noticed that the original Declaration Form ST-18A bearing no.10548/25 was blank and simultaneously a photocopy of the Form was also produced wherein the columns were found to be filled in. Since the original Form was found blank, the Assessing Officer was of the view that it was mandatory under Rule 53 of the Rajasthan Sales Tax Act, 1994, to produce the original Declaration Form duly filled in and since photocopy of the Form was produced, therefore, the original Form could have been re-used and keeping this in mind, a show cause notice was issued. On 8.10.1997 one Bhagwandas Daga appeared before the AO and he appears to have accepted that on account of inadvertence of the seller, the original Declaration Form could not be filled in, but he contended that all other material supported that the goods were being carried with proper documents. However, the AO being dissatisfied with the same, imposed penalty u/s 78(5) of the Act.
(3.) The matter was assailed before the Dy. Commissioner (Appeals), who accepted the contention of assessee.;