Assistant Commercial Taxes Officer, Flying Squad vs Ram Deen Bhanwar Lal Upadhyay

Vineet Kothari, J.—1. The present revision petition under Section 86 of the Rajasthan Sales Tax Act, 1994 has been filed by the petitioner-Revenue against the judgment dated 15.05.2002 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No. 522/99/Jalore - "ACTO, Flying Squad, Raniwada Vs. M/s. Ram Deen Bhanwar Lal Upadhyay, Jaitaran, District Pali" by which judgment, the learned Tax Board disallowed the appeal of the Revenue and upheld the order dated 08.12.1998 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur by which, the penalty imposed under Section 78(5) of the Act of 1994 by the Assessing Authority was set aside.

The relevant findings of the Deputy Commissioner (Appeals) in the order dated 08.12.1998 are quoted below for ready reference:-

The relevant findings of the learned Tax Board in the order dated 15.05.2002 are also quoted below for ready reference:-

"4. I have carefully considered the arguments of both the learned counsel and have also looked into the facts of the case. Record reveals that the goods were ST paid and all the documents were furnished before checking and it was also explained to him that the transaction was duly recorded in the respondent''s books of accounts and, therefore, he should not have levied penalty only on the basis of his doubt without conducting any inquiry.

In result, the appeal is dis-allowed.

Order pronounced.

Sd/- (S.N. THANVI) MEMBER"

Having heard the learned counsel for the parties, this Court is satisfied that the findings of fact arrived at by both the appellate authorities are not perverse and wrong in any manner and based on relevant evidence and the relevant documents prescribed under Section 78(2) of the Act of 1994 accompanied the goods in transit. This Court had also summoned the original bill book from the Assessee vide the order dated 09.02.2010, which has been produced before this Court and bill No. 330 dated 15.04.1998 of the seller - M/s. Ramdeen Bhanwarlal Upadhyay, Sadar Bazar, Jaitaran (Pali), duly registered under the provisions of the Act, sold the bags of Jeera to the purchaser - Narayan Bhai Shankar Lal & Company, Unjha, which is also a registered Firm and the bound Bill Book is serially maintained in the ordinary course of business, and therefore, the present case did not attract penalty under Section 78(5) of the Act. Therefore, the present revision petition of the Revenue is without any merit and is liable to be dismissed.

Accordingly, the present revision petition is dismissed. No costs. Copy of this order may be sent to the concerned parties as well as the learned Rajasthan Tax Board, Ajmer forthwith.