2010 (2) TMI 1109

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..... sed by a learned Single Member of the Rajasthan Tax Board, Ajmer, in Appeal No. 2734 of 2005/Alwar by which the appeal of the petitioner ACTO (Revenue) has been dismissed. The vehicle bearing No. RJ-02-6158 was stopped on January 15, 2003 in Rajasthan at Saras Chauraha, Bharatpur, by the concerned officer of the Sales Tax Department and on demand the driver produced relevant documents required .....

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..... 78(2)(b) of the Act, therefore, the respondent is liable for penalty of violation of the said provision. I have considered the above submissions. It is not disputed and so also the learned Tax Board found that the driver of the vehicle was carrying on necessary papers and invoices, and therefore there was no intention to avoid or evade the tax, and on account of technical error, it was not appr .....

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