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TMI Blog2003 (2) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... hat State opted for purchasing the goods belonging to the petitioner and the State has not so far made any payment. A direction has been sought to take proceedings in relation to the goods which ultimately has to result into making payment to the petitioner for the value of the goods. Learned counsel for the State agrees that they will proceed in accordance with law to make necessary arrangements for making payment of the goods as provided by section 83 of the Sales Tax Act. He submits that the State should be permitted to adjust the penalty which has been levied on the petitioner, if not already recovered out of the proceedings which may ultimately determine the amount to be paid to the petitioner. Learned counsel for the petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tober 26, 1999. On the same day, another notice was given under section 83 of the Rajasthan Sales Tax Act, 1994. The reply to show cause notice was given and the A.C.T.O. passed an order dated November 19, 1999 imposing penalty of Rs. 38,939 under the provision of section 78(5) of the RST Act, 1994. The Assistant Commercial Taxes Officer assessed the value of the articles at the rate of Rs. 250 per kg. instead of Rs. 205. It appears that no order was passed with respect to the notice under section 83 of the RST Act, 1994. As far as, the levy of penalty under section 78(5) of the RST Act, 1994 is concerned, it is not in dispute that respondent-writ petitioner has preferred appeal and the same is pending before the Deputy Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Officer, Anti-evasion. Further, as the appeal has been filed under section 84 of the RST Act, 1994 before the Deputy Commissioner (Appeals), therefore, further proceedings under section 83 of the RST Act, 1994 were not pursued. 5.. It appears that the authorities have failed to make out purpose of two different proceedings, i.e., one under section 78(5) and another under section 83. The purpose of section 78 is to check the tendency of evasion of tax. It will be convenient to extract sub-sections (4) and (5) of section 78 as follows: "78. Establishment of check-post and inspection of goods while in movement. (1)........... (2).................. (3).................. (4) Where any goods in movement, other than exempted goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 83 of the RST Act, 1994 is entirely different. The provision authorises the officer of department to purchase any goods in the prescribed manner from a dealer at the price equal to the value shown in his purchase bill or sale bill increased by ten per cent where such officer has reason to believe that the value shown in the sale or purchase bill is less than the fair market price of such goods. Sub-clause (2) makes it obligatory on the part of the dealer to sell the articles as soon as the notice under sub-section (1) is given. Thus, the sale under section 83 was complete and it was obligatory on the part of the Assistant Commercial Taxes Officer to make the payment of articles seized by him. The contention regarding the merger o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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