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TMI Blog2010 (11) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Board in Appeal No. 1706/2006/Alwar is set aside but it is also held that the order of penalty dated April 8, 1999 was rightly set aside by the Deputy Commissioner (Appeals) vide order dated November 24, 2005. In these circumstances, the revision petition is dismissed in limine on the basis of principles laid down in the case of D.P. Metals case [2001 (10) TMI 881 - SUPREME COURT OF INDIA] - S.B. Sales Tax Revision Petition No. 477 of 2008 - - - Dated:- 26-11-2010 - NARENDRA KUMAR JAIN J. R.B. Mathur for the petitioner ORDER Heard learned counsel for the petitioner. Vehicle No. DL-1L/B-6896 was checked by the assessing officer near Shahjahapur Check-post. On production of documents, it was found that declaration form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... August 2, 2007, on the ground that the order of assessment was passed against owner of the goods and not against in charge of the goods and matter relates to the period prior to March 22, 2002 when section 78(5) of the Act of 1994 was amended, therefore, no order could have been passed against the owner of the goods, which is under challenge in this revision petition preferred on behalf of the Department. The submission of learned counsel for the petitioner is that the order passed by the Rajasthan Tax Board is contrary to the judgment delivered by the honourable apex court in Assistant Commercial Taxes Officer v. Bajaj Electricals Ltd. reported in [2008] 18 VST 436 (SC); [2009] 1 SCC 308, wherein honourable apex court held that the word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... honourable apex court in State of Rajasthan v. D.P. Metals [2001] 124 STC 611 (SC); [2002] 1 SCC 279, considered the provisions of sections 78(2)(a) and 78(5) of the Act of 1994 and in para 31 held, . . . if by mistake some of the documents are not readily available at the time of checking, principles of natural justice may require some opportunity being given to produce the same. . . The learned counsel for the petitioner does not dispute that declaration form ST 18-A was produced by the assessee along with reply to show-cause notice before assessing officer. This fact finds place in assessment order as well as the order passed by the Deputy Commissioner (Appeals). It is relevant to mention that the Deputy Commissioner (Appeals) allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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