1988 (9) TMI 318

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... evision petition are that on 5th December, 1981, the business premises of the assessee was surveyed by the Assistant Commercial Taxes Officer, Ward IV, Circle B, Udaipur, and goods taxable at the rate of 10 per cent worth Rs. 7,899 were found unaccounted on physical verification of the stock. A show cause notice was issued to the assessee by the Assistant Commercial Taxes Officer and the assessee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellate authority set aside the order on the ground that the assessee was not given a reasonable opportunity, i.e., 15 days' notice and the amount of penalty was recovered by the departmental representative instead of being deposited in the treasury. Aggrieved against this order, the department preferred an appeal before the Rajasthan Sales Tax Tribunal, Ajmer, which came to be disposed of on 22n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rs. 7,899 were lying in the stock of the assessee and he has not paid the tax, there remains nothing to be decided by the assessing authority. The assessee admitted in his statement, annexure B, on the record on oath that the tax was not paid by him. In view of the categorical admission there was no difficulty for the assessing authority to have levied the penalty as aforesaid. In view of the cate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X