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TMI Blog2014 (4) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... tition has been filed by the petitioner-department being aggrieved by the order of the Tax Board by which the Tax Board, while rejecting the revenue's appeal, upheld the order passed by the Deputy Commissioner (Appeals) and thus both the appellate authorities below held that the penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 could not be imposed on the respondent-assessee, if no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oss of revenue and to provide a remedy for such loss. Section 78(2) is a mandatory provision and goods put in movement under local sales, imports, exports or inter-State transactions have to be supported by requisite declaration or/and identification of the consignee and other particulars. The Hon'ble Apex Court found in the appeal of Guljag Industries lead case the goods in movement were carried ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king, the principles of natural justice might require opportunity being given to produce the same" and distinguished on facts. In ultimate analysis, the Hon'ble Court stated "in the light of our judgment, we direct the Department to dispose of the cases in accordance with law enunciated by us. It also held that mensrea is not an essential ingredient for contravention of Section 78(2) of the RST Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court, considering all the facts and circumstances and the judgments, has expressed that principles of natural justice have to be followed and accordingly this Court in the case of Commercial Taxes Officer Vs. M/s Jain Tubes, reported in (2011) 30 Tax Update 125; ACTO Vs. Hariom Company, reported in 2011(30) Tax Update 285 and so also the judgment of this Court passed in the case of Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings afresh and de-novo in the light of the law enunciated by the Hon'ble Apex Court in the case of Guljag Industries (supra) and afford adequate opportunity of being heard to the dealer/assessee. The assessee deserves afresh opportunity of hearing and specific show cause notice with the nature of defects and deficiencies in compliance of Section 78(2) of the Act. Since considerable time has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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