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TMI Blog2014 (5) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty imposed against the assessee - The order passed by the Tax Board is affirmed - Decided in favour of assessee. - STR Case No. 400 of 2008 - - - Dated:- 1-8-2013 - MR J. K. RANKA, J. For the Petitioner: Ms. Tanvi Sahai and Mr. RB Mathur, -department For the Respondent: Mr. Vivek Singhal ORDER 1. This revision petition sunder section 86 of the Rajasthan Sales Tax Act,1994 (hereinafter referred to as 'The Act') has been filed by the petitioner department, assailing the order of the Rajasthan Tax Board, Ajmer,( In short 'The Board') dated 2/7/2007 in Appeal No.684/2006 wherein, the Tax Board affirmed the order passed by the Deputy Commissioner (Appeals), Commercial Taxes, Bharatpur dated 13.5.2005, who had deleted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 78(5) which provides for 30% of penalty on valuation of goods ? 3. The facts of the case are not in dispute as the goods were being carried by the respondent-assessee and was intercepted by the Authorised Officer of the department. The relevant documents were produced and so far as the fact with regard to declaration Form ST-18-A is concerned, all the columns of the form were filled in however, the column of invoice number and the date was not filled in and left blank on account of inadvertence. When the Assessing Officer, found the columns blank, he was not satisfied as according to him, the declaration form should be properly filled in, as it was mandatory on the part of the respondent-assessee to fill in all the columns when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completely. Since, it was not properly filled in and columns were left blank, it shows intention of tax evasion of the respondent-assessee. She further submitted that the Hon ble Apex Court in the case of Guljag Industries Vs. Commercial Taxes Officer; (2007) 7 SCC 269 has come to the conclusion that all the material particulars are required to be filled and since the judgment of the Hon'ble Apex Court is subsequent to the order of the Tax Board, therefore in the light of the said judgment, when column is left blank therefore order of the Tax Board as also the Deputy Commissioner (Appeals) deserve to be reversed. She submitted that leaving one column blank may be on account of inadvertence but not filled in, therefore it will fall within t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the judgment of the Hon ble Apex Court is relevant to quote hereunder so as to come to the conclusion as to what would be material particulars in the light of the said judgment:- 20. The facts enumerated above in Civil Appeal No.5197 of 2005 is the lead case in which one finds that the goods in movement were carried with blank declaration forms though signed by the consignee. The material particulars like quality, weight and description of the goods required to be filled in by the assessee (consignee) were left blank. Therefore, in this batch of civil appeals we are concerned with cases where the goods in movement were carried with blank Form ST 18A. In our view, on the face of it there was contravention of Section 78(2) of the RST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the goods, value, name of the transporter, name of the consignor and consignee had been duly filled in, apprehension of the department that the form could have been re-used, is not sustainable. Only because invoice number and date was left to be filled in, in my opinion, the form could not have been re-used. Therefore, in my view, judgment of the Hon ble Apex Court in Guljag Industries (supra) in so far as the present facts and circumstances are concerned, is not applicable and distinguishable. 11. In the light of the aforesaid facts and the distinguishing features of the case,in my view, the Tax Board as well as the Deputy Commissioner (Appeals), were justified in arriving at the conclusion of deleting the penalty imposed against t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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