- (1.) This sales tax revision petition has been filed by the petitioner Surendra Singh, owner of the vehicle, against the order passed by Rajasthan Tax Board, Ajmer dated 1/1/2008 in appeal No. 1401/2006.
(2.) Brief facts of the case are that vehicle No. HR- -10GA-0072 was checked by the sales tax authority near Kharkhari. The goods carried were iron and steel sariyas and according to the driver, the goods under transit were carried from Bhiwadi to Delhi on stock transfer. The driver of the vehicle produced before the checking officer the GR No. 1817 dated 2/8/2005 and declaration form ST 18C-0948798. The allegation against the driver of the vehicle is that the petitioner's driver did not get the documents checked from any check post and he was carrying the vehicle through unauthorized route with a view to evade the tax of the transported goods. A show cause notice was served under Section 78(10A) of the Rajasthan Sales Tax Act, 1994 (in short the Act of 1994). A detailed reply was filed by Surendra Singh, owner of the vehicle. After hearing the Commercial Taxes Officer, Anti Evasion, Alwar imposed penalty of Rs. 1,11,936/- under Section 78(10A) of the Act of 1994 on 4/8/2005. Aggrieved by the said penalty order Surendra Singh, owner of the vehicle filed appeal before the Deputy Commissioner (Appeals) which was accepted and penalty was set aside vide appellate order dated 30/11/2005. Aggrieved from the said order the department preferred an appeal before the Rajasthan Tax Board, Ajmer who in turn vide order dated 1/1/2008 while restoring the order of the penalty passed by the assessing authority set aside the order of the Deputy Commissioner (Appeals) dated 30/11/2005. Therefore, this revision petition has been preferred by the petitioner, owner of the vehicle, challenging the order dated 1/1/2008 passed by Rajasthan Tax Board, Ajmer.
(3.) Heard learned Counsel for the parties and perused the impugned judgments.;