Arun Bhansali, J. - (1.) This revision petition is directed against the judgment dated 15/10/2003 passed by the Rajasthan Tax Board, Ajmer, whereby, the appeal filed by the respondent has been allowed and orders dated 19/4/1995 passed by the Assessing Officer and order dated 30/6/2000 passed by the Deputy Commissioner (Appeals) Ist, Commercial Taxes, Jaipur have been set aside.
(2.) The Commercial Taxes Officer (Anti Evasion), Udaipur checked vehicle No. HR-38/6977 at Goverdhan Vilas Choraha, Udaipur and found that goods i.e. MI brand copper wire bars are being transported with false documents. The inspection report dated 26/3/1995 was prepared pointing out the defects, deficiencies and contradictions in the documents produced before him. After issuing notice under Section 22A (7) of the Rajasthan Sales Tax Act, 1954 (Section 78 of the Rajasthan Sales Tax Act, 1994) ('the Act') and after considering the submissions of the assessee, penalty was imposed.
(3.) Feeling aggrieved, the respondent filed an appeal before the Deputy Commissioner (Appeals). The Deputy Commissioner (Appeals) by its order dated 30/6/2000 dismissed the appeal filed by the respondent.;