2013 (2) TMI 644 - HC - VAT and Sales Tax

Summary

Issues involved:
The issues involved in this case are the violation of sections 76(2), 76(2)(c), and 76(2)(b) of the Rajasthan Value Added Tax Act, 2003, as well as the imposition of penalty under section 76(9) on the driver of the vehicle.

Violation of Sections 76(2), 76(2)(c), and 76(2)(b):
The case involved a vehicle where the goods did not tally with the submitted documents, leading to a notice being served on the owner for violating sections 76(2), 76(2)(c), and 76(2)(b) of the Act, 2003. The owner applied for composition of the offense under section 76(6), and the alleged offense was compounded under section 62 of the Act, resulting in a payment of &8377;1,80,565. The Deputy Commissioner Appeals observed that the offense had been compounded, and further action against the driver for violating section 76(9) was deemed unjustifiable.

Imposition of Penalty under Section 76(9) on the Driver:
The Deputy Commissioner Appeals and the Tax Board found that once the offense committed by the owner was compounded under section 68 of the Act, there was no basis for imposing a penalty on the driver under section 76(9). The court agreed with this assessment, stating that penalizing the driver for actions related to the vehicle in question was not sustainable. The court noted that revisions under section 84 could be entertained by the High Court only if a question of law was involved, and in this case, no such question arose.

Conclusion:
After considering the arguments, the court found no question of law in the revision petition and dismissed it for being devoid of merit. The court upheld the decision of the Deputy Commissioner Appeals and the Tax Board regarding the compounding of the offense by the owner and the unjustifiability of penalizing the driver for the same offense.