Assistant Commercial Taxes Officer vs Dynamic Industries Traders

Jainendra Kumar Ranka, J.—Instant revision petition has been filed by the petitioner-Department being aggrieved by the order of the Tax Board by which the Tax Board, while rejecting the Revenue''s appeal, upheld the order passed by the Deputy Commissioner (Appeals) and thus both the appellate authorities below held that the penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 could not be imposed on the respondent-assessee, if the declaration form ST 18-A prescribed under rule 53 of the Rajasthan Sales Tax Rules read with section 81 of the Act was found blank or not completely filled up, if other supporting bills, vouchers, documents found at the time of checking of the goods like sales book, transport, etc., were found in order. Counsel for the petitioner submitted that the honourable apex court in the case of Guljag Industries Vs. Commercial Taxes Officer, and Assistant Commercial Taxes Officer Vs. Bajaj Electricals Ltd., has decided the controversy in favour of the Revenue-petitioner and accordingly this revision petition deserves to be allowed.

However, it is noticed that thereafter, this court, considering all the facts and circumstances and the judgments, has expressed that principles of natural justice have to be followed and accordingly this court in the cases of Commercial Taxes Officer v. Jain Tubes reported in [2011] 30 Tax Update 125, ACTO v. Hariom Company reported in [2011] 30 Tax Update 285 and so also the judgment of this court passed in the case of Assistant Commercial Taxes Officer, Flying Squad, Bharatpur Vs. Madhusudan Soap Udyog and Another, (SB Sales Tax Revision Petition No. 151 of 2011, decided on May 9, 2013) has remanded the matter back to the assessing officer to provide an opportunity afresh and consequently, the respondent herein also deserves to be allowed opportunity of fresh hearing in the light of the directions of the honourable apex court supra and this court.

Consequently, in the light of the above facts and circumstances and in the light of the judgments, (supra) this revision petition is partly allowed. The orders impugned passed by the authorities below namely; the Tax Board, Deputy Commissioner (Appeal) as well as assessing authority are quashed and the matter is restored back to the assessing authority for deciding the penalty proceedings afresh and de novo. Since considerable time has already expired, therefore, it is expected that the assessing authority will pass such fresh orders after giving opportunity of hearing to the assessee (respondent) within a period of six months from today. A copy of this order be forwarded to the respondent-assessee.