2010 (11) TMI 866 - HC - VAT and Sales Tax

Summary

Issues involved: Interpretation of penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 based on the availability of declaration form ST-18A with the goods in question.

Summary:
The case involved a dispute regarding the imposition of a penalty under section 78(5) of the Act due to the absence of declaration form ST-18A with the goods during a vehicle check. The assessing officer contended that the penalty was justified as the form should have been present with the goods. The respondent argued that the goods were not notified goods, hence no declaration form was required, but later produced the form along with a reply to the show-cause notice. The Deputy Commissioner (Appeals) and the Rajasthan Tax Board set aside the penalty order, leading to a revision petition by the petitioner.

The petitioner's counsel argued that the penalty was rightly levied as the declaration form was not with the vehicle during the check. However, it was admitted that the form was later submitted by the respondent. The respondent's counsel maintained that the submission of the form to the assessing officer fulfilled the requirements of sections 78(2) and 78(5) of the Act. Referring to a previous judgment, it was highlighted that the principles of natural justice may require an opportunity to produce missing documents.

The court considered the submissions and the previous judgment, concluding that the respondent's production of the required declaration form before the assessing officer constituted sufficient compliance with the Act. Therefore, the court found no reason to interfere with the decisions of the Deputy Commissioner (Appeals) and the Rajasthan Tax Board. Consequently, the revision petition was dismissed with no order as to costs.