9911796707
TMI Blog2014 (7) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... er documents have been found to be proper, genuine and acceptable by the AO himself and no adverse comment was made by the AO on such supporting material. On expiry of the date, the declaration form does not become non-est but the same form can be revalidated by the learned AO and can be used for further period. Therefore, when the declaration form is complete in all respect and other documents have been found to be in order, in my opinion, no case is made out for imposition of penalty or call for any interference by this Court - Following decision of Assistant Commercial Taxes Officer vs. Mahaveer Chand Jain [2000 (3) TMI 1050 - RAJASTHAN HIGH COURT] - Decided against Revenue. - S.B. Sales Tax Revision Petition No. 181 of 2010 - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration the reply filed by the Proprietor, penalty of ₹ 51,586/- was imposed upon the respondent. 3. Aggrieved with the said order of penalty, the respondent preferred appeal before the learned DC(A), who was satisfied with the explanation of the assesse that mistakenly declaration form had been carried after expiry by human error and keeping in view the judgment of this Court in the Case of Assistant Commercial Taxes Officer Vs. Mahaveer Chand Jain and Company, (2001)120 STC 212 (Raj) deleted the penalty imposed by the Assessing Officer under section 78(5) of the Act. He also held that all other documents bills and vouchers had been found to be in order and accepted the appeal of the respondent. Being dis-satisfied with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce and on such technicality, it cannot be said that the goods were being carried with the intention of tax evasion particularly when all other documents have been found to be proper, genuine and acceptable by the AO himself and no adverse comment was made by the AO on such supporting material. On expiry of the date, the declaration form does not become non-est but the same form can be revalidated by the learned AO and can be used for further period. Therefore, when the declaration form is complete in all respect and other documents have been found to be in order, in my opinion, no case is made out for imposition of penalty or call for any interference by this Court. The issue is also covered by the judgment of this Court rendered in the Cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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