R.M. Lodha, J. - (1.) THE Assistant Commercial Taxes Officer, Chirawa, District Jhunjhunu, has approached this Court under Articles 226 and 227 of the Constitution of India being aggrieved by the order dated September 29, 1997 of the Rajasthan Taxation Tribunal, Jaipur (for short, "the Tribunal"). The Tribunal in the revision application filed by the present respondent No. 1 under Section 86(1) of the Rajasthan Sales Tax Act, 1994 set aside the order of the Rajasthan Tax Board, Ajmer, dated November 5, 1996 and thereby set aside the penalty of Rs. 1,26,843 levied under Section 22A(7) of the Rajasthan Sales Tax Act, 1954 (for short, "Act of 1954").
(2.) ON September 23, 1994, a truck was checked at Mahara -Neem -Ka -Thana road. The said truck was found to be carrying a laundry machine. The driver was not having form No. ST -18. Consequently, the goods were seized and on that very day, notice was issued to the driver of the said truck. In response to the notice, respondent No. 1 filed two replies. He also procured declaration form ST -18 on October 7, 1994 and produced the same at the concerned check -post on October 8, 1994. The Assistant Commercial Taxes Officer, Flying Squad, Chirawa, District Jhunjhunu passed an order on October 17, 1994 imposing a penalty of Rs. 1,27,843 upon respondent No. 1.
(3.) RESPONDENT No. 1 dissatisfied with the order of the Assistant Commercial Taxes Officer dated October 17, 1994, preferred an appeal before the Deputy Commissioner (Appeals). The appeal was allowed on March 28, 1995 and the order of the Assistant Commercial Taxes Officer, dated October 17, 1994 was set aside.;