2011 (3) TMI 1524 - HC - VAT and Sales Tax

Summary

Issues involved:
1. Imposition of penalty under section 78(5) of the Rajasthan Sales Tax Act based on incomplete declaration form ST-18C.

Analysis:
The judgment delivered by Dr. Vineet Kothari J. addressed the issue of imposing a penalty under section 78(5) of the Rajasthan Sales Tax Act on an assessee due to an incomplete declaration form ST-18C. The case involved the respondent-assessee where, despite relevant documents like bill and bilty being found with the goods in transit, the declaration form was not completely filled up. The lower appellate authorities had ruled in favor of the respondent-assessee, stating that no penalty was imposable under section 78(5) in such circumstances. This decision was supported by previous rulings of the court in similar cases.

The judgment highlighted that the court had consistently held that in situations where relevant documents were present but the declaration form was incomplete, no penalty under section 78(5) of the Rajasthan Sales Tax Act should be imposed. It was emphasized that no question of law arose against the concurrent findings of the two appellate authorities below. Therefore, the revision petition was deemed devoid of merit and dismissed. The order was to be communicated to the respondent-assessee.

In conclusion, the judgment reaffirmed the court's stance that penalties under section 78(5) of the Rajasthan Sales Tax Act should not be imposed solely based on incomplete declaration forms when other necessary documents are available. The decision provided clarity on the issue and aligned with previous rulings, ultimately leading to the dismissal of the revision petition in line with established legal principles.