GOPAL KRISHAN VYAS, J. - (1.) THIS sales tax revision petition under Section 86 of the Rajasthan Sale Tax Act has been filed challenging the validity of the judgment and order passed by the Tax Board, Ajmer dated 17.04.2002 in appeal No. 1334/2000.
(2.) BRIEF facts of the case are that the goods in transit Power One Make On Line UPS System 5 KVA being brought by the respondent dealer from Bangalore to Jaipur were intercepted and checked at Ratanpur on Ahmedabad - Udaipur route by the petitioner authority on 04.01.2000. The goods were notified goods, therefore, the same were required to be accompanied by declaration form ST -18A in respect of registered dealer and declaration form ST -18AA in respect of unregistered dealer and other individuals. Since the goods in transit brought by the respondent was not accompanied by declaration form ST -18AA, therefore, as per provisions of Section 78 (2) of the Rajasthan Sales Tax Act, 1994 (hereinafter to be called 'the Act'), read with Rule 53 of the Rajasthan Sales Tax Rules, 1995, notice was issued to show cause by the petitioner authority in exercise of power conferred under Section 78 (5) of the Act. The 'consignor of the goods M/s. Power One Micro Systems Pvt. Ltd., Bangalore consigned the aforesaid good to consignee M/s Olympia Securities Ltd., Jaipur. The consignee, however, did not choose to contest the matter, therefore, the consignor having interest in the matter appeared before the petitioner authority and filed reply to the show cause notice inconformity with the provisions of Section 78(6) of the Act. The reply filed by the consignor was taken on record and the petitioner authority being not satisfied with the reply, for the reasons recorded in writing, held the respondent consignor guilty for violation of the provisions of Section 78(2) of the Act and imposed penalty to the tune of Rs. 41,259/ - upon the respondent dealer in exercise of the power conferred under Section (5) of the Act vide order dated 12.01.2000.
(3.) AGGRIEVED by the aforesaid order dated 12.01.2000, the respondent dealer preferred appeal before the Deputy Commissioner (Appeals), Commercial Taxes, Jaipur. The appeal filed by the dealer was accepted and order of penalty dated 12.01.2000 was set aside vide judgment dated 30.06.2000. Aggrieved by the order passed by the appellate authority, the petitioner department preferred appeal before the Tax Board, Ajmer, The learned Tax Board, however, dismissed the appeal preferred by the department vide judgment dated 17.04.2002 which is under challenge in this revision petition.;