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TMI Blog2013 (5) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances of the present case, when there was no requirement of carrying such declaration form No. ST-18A in the case of stock transfer, branch transfer/depot transfer and SOS transfer then whether it was blank or filled looses significance. In view of the above discussions no question of law arises and no illegality, irregularity or perversity is made out in the judgment of the Tax Board, as such, no interference is called for by this Court in this revision petition and the same is accordingly rejected. The stay application stands rejected. All Corrections made in the Judgment/Order have been incorporated in the Judgment and Order being emailed. - Petition No.46/2002 - - - Dated:- 3-5-2013 - MR. JAINENDRA KUMAR RANKA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, since the goods were in the category of 'Notified Goods', therefore, carrying of blank declaration form was unjustified and it should have been filled in properly and completely. A show cause notice was issued to the respondent Company as to why penalty in the facts and circumstances of the case be not imposed. It was represented by the respondent Company before the Assessing Officer of the petitioner department that on account of inadvertent mistake committed by the clerical staff, the declaration form could not be filled in properly and remained incomplete. However, it was submitted that all other documents were available with the vehicle and merely on the basis of incomplete declaration form No. ST-18A, penalty should not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that the Apex Court in the Case of GulJag Industries Vs. Commercial Taxes Officer, 2007 (18) Tax Update 321 has observed that carrying of incomplete form is not proper and penalty could be levied in a case like this. She again submitted that the Assessing Officer as well as the DC (A) have rightly imposed the penalty and the Tax Board has only gone on the point of mens-rea and therefore, it should not have been deleted. On the other hand, learned counsel appearing on behalf of the respondent Company, Mr. Anant Kasliwal, submitted that the transmitting of the goods in question took place before the date 20th March,2000 and before 20th March,2000, there was no necessity of carrying of declaration form No.ST-18A in a case of stock trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent also supported the argument made by Mr. A. Kasliwal, learned counsel appearing on behalf of the respondent and further referred to the judgment of this Court rendered in the case of CTO Dungarpur Vs. Hindustan Petroleum Corporation Ltd. (2011)16 VAT Reporter 29, also the case of CTO, AE, Udaipur Vs. Viral Filaments Ltd., Jaipur (2010) 13 VAT Reporter 163 and also the Case of Assistant Commercial Taxes Officer, FS, Jodhpur Vs. Derby Textile Pvt. Ltd. [2010] 27 VST 363 (Raj) and submitted that in a case like this, no penalty could be levied. In reply, learned counsel for the petitioner submitted that this issue has not at all been considered by any of the Authorities below about the said declaration form and Notification dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted fact that the goods were transmitted to its branch at Jaipur and the transaction in question is prior to 20th March, 2000, therefore, Notification is squarely applicable to the facts and circumstances of the present case, when there was no requirement of carrying such declaration form No. ST-18A in the case of stock transfer, branch transfer/depot transfer and SOS transfer then whether it was blank or filled looses significance. Though, the Tax Board, has deleted the penalty on other consideration but the present controversy has already been set at rest by this Court in the judgments refered to above. In view of the above discussions, keeping in view all the facts and circumstances of the case and also keeping in view the controv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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