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TMI Blog2013 (6) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... be represented through the driver of the vehicle in absence of any authority given to him by the respondent-firm. - No penalty - Decided against the revenue. - S.B. CIVIL REVISION PETITION NO.196/2011 - - - Dated:- 10-5-2013 - Vijay Bishnoi,JJ. For the Petitioner : Mr. Dinesh Godara for Mr. V. K. Mathur ORDER By The Court:- This revision petition is preferred against the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an appeal before the Dy. Commissioner (Appeals), alleging that before imposing the penalty, no notice was given to the respondent. Learned Dy. Commissioner (Appeals) vide order dated 20.6.2009 accepted the appeal preferred on behalf of the respondent while holding that before imposing the penalty, no opportunity of hearing was provided to the respondent. Being aggrieved with the order dated 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing penalty while invoking powers under Section 78 (5) of the Act of 1994. This Court has perused the orders passed by the Rajasthan Tax Board, Ajmer as well as the Dy. Commissioner (Appeals). The Tax Board and Dy. Commissioner (Appeals) have set aside the penalty order on the ground that no opportunity of hearing was provided to the respondent-firm before passing of the order dated 7.1.2005 whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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