2013 (5) TMI 813 - 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 completeness of declaration form ST 18-A and supporting documents.

Summary:
The revision petition was filed by the petitioner-Department challenging the Tax Board's decision upholding the Deputy Commissioner (Appeals) order, which stated that penalty under section 78(5) could not be imposed if the declaration form ST 18-A was found blank or incomplete, provided other supporting documents were in order. The petitioner cited previous apex court rulings supporting their stance. However, the court considered principles of natural justice and past judgments, remanding similar cases for fresh assessment. Consequently, the revision petition was partly allowed, quashing the previous orders and restoring the matter to the assessing authority for a fresh decision on the penalty proceedings within six months, ensuring the respondent is given a fresh hearing opportunity. A copy of the order was to be sent to the respondent-assessee.