2001 (1) TMI 933

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..... tion Tribunal, setting aside the penalty levied against respondent-dealer under section 22A(7) of the Rajasthan Sales Tax Act, 1954. 3.. The reason for levy of penalty by the competent officer was that at the time of checking of the vehicle, while the goods were in transit, the goods were unaccompanied by declaration in form S.T. 18A by the importer. On appeal, said penalty had been set aside by .....

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..... e decision of Rajasthan Tax Board and restored the order passed by the Deputy Commissioner (Appeals) by agreeing with the same reasoning, however, with an additional reasoning that goods in transit were not even notified goods, which were required to be carried with form S.T. 18A. 6.. Learned counsel for the Revenue while does not dispute the fact that all other documents except form S.T. 18A wer .....

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..... Voltas's case). Special Leave Petition therefrom has also been dismissed since then. 8.. The principle was also enunciated about necessity of mens rea before levying penalty in Mahaveer Conductors v. Assistant Commercial Taxes Officer, Ward III, Circle C, Jodhpur [1997] 104 STC 65 (Raj). Since the order of learned Tribunal is sustainable on this ground alone, validity of other reason become of ac .....

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