2010 (11) TMI 869 - HC - VAT and Sales Tax

Summary

Issues involved: Penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 for non-accompaniment of declaration form ST-18A with goods during checking of vehicle.

Summary:
The case involved a penalty imposed under section 78(5) of the Act for not having the declaration form ST-18A accompanied with the goods during a vehicle check. The assessing officer imposed a penalty, which was later set aside by the Deputy Commissioner (Appeals) and the Rajasthan Tax Board. The main contention was whether the non-accompaniment of the declaration form warranted the penalty.

The petitioner argued that the penalty was rightly imposed as the declaration form was not with the goods during the check. On the other hand, the respondent relied on the judgment in State of Rajasthan v. D.P. Metals, which emphasized granting an opportunity if documents were not readily available due to a mistake. The respondent contended that since the declaration form was submitted with the reply to the show-cause notice before the assessing officer, there was compliance with the relevant provisions and the apex court's judgment.

After considering the arguments and the apex court's judgment, the court noted that while the declaration form was not initially with the goods during the check, it was produced along with the reply to the show-cause notice before the assessing officer. Citing the apex court's stance on natural justice principles, the court found that there was sufficient compliance with the Act's provisions and the apex court's judgment. Consequently, the court dismissed the revision petition, upholding the decisions to set aside the penalty orders.

In conclusion, the court found no merit in the revision petition and dismissed it without any costs.