Suresh Kumar vs Assistant Commercial Taxes Officer

Alok Sharma, J.—Perused the impugned order dated July 14, 2003 passed by the Rajasthan Tax Board. The facts of the case are that the Vehicle No. RJ-27G-4369 was checked on February 10, 2001 by the Assistant Commercial Taxes Officer, Document Collection Centre, Shajapur (Alwar). Albeit, the bill and bilty showing details of goods as also statutory requisite declaration under form ST 18A were found accompanying with the vehicle in transit, the declaration form was found to be blank.

A notice was thereupon issued by the assessing authority proposing to levy penalty u/s 78(5) of the Rajasthan Sales Tax Act. Reply was filed stating that the consignor and consignee were the same entity and the goods in transit were a stock transfer and not a sale. Form 18A declaration was accompanying the goods in transit even though blank and there was thus no intention to avoid/evade the tax. The assessing authority however levied penalty u/s 78(5) of the Rajasthan Sales Tax Act under its order dated March 23, 2001. An appeal to the Deputy Commissioner, Appeals, Commercial Taxes-I, Jaipur, by the petitioner-assessee failed under the Deputy Commissioner appeal''s order dated July 29, 2002. A further appeal with the Rajasthan Tax Board was also dismissed by the impugned order dated July 14, 2003. Hence this revision. From the facts on record it is apparent that the goods in transit albeit accompanied, inter alia, by a declaration form ST 18A was not compliance in law as the declaration form ST 18A was absolutely blank. The issues of goods in transit with blank/incomplete declaration form ST 18A/18C has been considered by the honourable Supreme Court in the case of Guljag Industries Vs. Commercial Taxes Officer, wherein it has been held that incomplete forms do not entail compliance with the mandate of section 78(2) of the RST Act and would validly entail a penalty u/s 78(5) of the RST Act. The issue in the present petition being covered by the judgment of the honourable Supreme in the case of Guljag Industries Vs. Commercial Taxes Officer, , this petition is without any force. Dismissed.