1993 (3) TMI 341 - HC - VAT and Sales Tax

Summary

The Rajasthan High Court dismissed the revision filed by the assessing authority under the Rajasthan Sales Tax Act, 1954, regarding the imposition of penalty on a dealer for inaccurate sales records. The court upheld the decision of the Board of Revenue that the penalty under section 16(1)(e) could not be levied due to the absence of a validly constituted circle during the assessment period. The court ruled that penalties can only be imposed for offenses committed under the law at the time, and since the returns were not submitted to the prescribed authority, no penal action could be taken. The revision was dismissed, and no costs were awarded.