Vineet Kothari, J. - (1.) The present revision petition under Sec. 86 of the Rajasthan Sales Tax Act, 1994 has been filed by the petitioner -Revenue against the judgment dated 15.05.2002 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No. 522/99/Jalore - "ACTO, Flying Squad, Raniwada Vs. M/s. Ram Deen Bhanwar Lal Upadhyay, Jaitaran, District Pali" by which judgment, the learned Tax Board disallowed the appeal of the Revenue and upheld the order dated 08.12.1998 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur by which, the penalty imposed under Sec. 78(5) of the Act of 1994 by the Assessing Authority was set aside.
(2.) The relevant findings of the Deputy Commissioner (Appeals) in the order dated 08.12.1998 are quoted below for ready reference: -
(3.) The relevant findings of the learned Tax Board in the order dated 15.05.2002 are also quoted below for ready reference: - "4. I have carefully considered the arguments of both the learned counsel and have also looked into the facts of the case. Record reveals that the goods were ST paid and all the documents were furnished before checking and it was also explained to him that the transaction was duly recorded in the respondent's books of accounts and, therefore, he should not have levied penalty only on the basis of his doubt without conducting any inquiry. 5. In result, the appeal is dis -allowed. 6. Order pronounced. Sd/ -(S.N. THANVI)MEMBER";