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TMI Blog2001 (9) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... half of the penalty amount of Rs. 1,27,524 which comes to Rs. 62,524 and furnish security for the balance amount from two independent registered dealers. 3.. The say of the petitioner-company is that their truck bearing No. AS 01/S0086 carrying iron and steel on being checked was found without full particulars and form No. ST-18A. Thus, the department initiated proceedings for imposition of penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 at the rate of 30 per cent of the value of goods. According to the petitionercompany it was a case of bona fide clerical error. It is also averred that there was no mens rea to avoid tax. However, the assessing authority rejected the submission and imposed a penalty of Rs. 1,27,524 upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94: "78. Establishment of check-post and inspection of goods while in movement.-(1).......................... (2) The driver or the person in-charge of a vehicle or carrier or of goods in movement shall,- Judgment in this appeal has since been delivered by Supreme Court and reported in [2001] 124 STC 611.-Ed. (a) carry with him a goods vehicle record including 'challans' and 'bilties', bills of sale or despatch memos and prescribed declaration forms; (b) stop the vehicle or carrier at every check-post set up under sub-section (1); (c) produce all the documents including prescribed declaration forms relating to the goods before the in-charge of the check-post; (d) give all the information in his possession relating to the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not advance the case of the petitioner. It has been kept in abeyance so far as it pertains to clause (a) of sub-section (2) of section 78 particularly in the matter of not carrying the prescribed declaration form, i.e., ST-18A with the truck. 8.. The learned counsel has raised various contentions touching the merits of the appeal. It is not necessary to return any finding or make observation with respect to the merits of this case else it may prejudice the appeal pending before the Deputy Commissioner (Appeals-II), Department of Commercial Taxes, Jaipur. 9.. Considering all the facts and circumstances of the case, the instant case is not found fit for admission. The writ petition is accordingly dismissed. Petition dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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