2010 (11) TMI 893

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..... ed October 31, 2006 levied penalty under section 76(11) of the Rajasthan Value Added Tax Act, 2003 (hereinafter referred to as, the Act of 2003 ) for violation of provisions of section 76(2)(a) of the Act of 2003. Penalty order passed by the assessing officer was set aside by the Deputy Commissioner (Appeals) vide order dated March 13, 2007, while accepting the appeal of the assessee. Rajasthan T .....

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..... in the light of reasons assigned by both the appellate authorities for setting aside penalty order passed by the assessing officer. It is relevant to mention that provisions of section 76(11) of the Act of 2003 are pari materia with the earlier provisions of section 78(10A) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as, the Act of 1994 ). The learned counsel for the petit .....

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..... eputy Commissioner (Appeals), whereby the penalty order was set aside. The present case is fully covered by the above referred judgment of Division Bench of this court. In these circumstances, I do not find any illegality in both the impugned orders passed by both the appellate authorities and the same do not call for any interference by this court in this revision petition. No question of l .....

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