9911796707
TMI Blog2011 (3) TMI 1546X X X X Extracts X X X X X X X X Extracts X X X X ..... , in these circumstances, can be said to be perverse and without any basis and, therefore, the same deserves to be set aside by this court in revisional jurisdiction as it would give rise to the question of law under section 86 of the Act.Revision allowed. - S.B. Sales Tax Revision Petition No. 74 of 2004 - - - Dated:- 28-3-2011 - DR. VINEET KOTHARI J. Vivek Singhal for the petitioner ORDER This revision petition has been filed under section 86 of the Rajasthan Sales Tax Act, 1994 by the assessee aggrieved by the order of the Rajasthan Tax Board dated August 30, 2003, whereby, reversing the order of the Deputy Commissioner (Appeals) dated May 21, 1998, the learned Tax Board restored the penalty under section 77(8) of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt issued by the Municipal Council, Kekri of November 22, 1997 in favour of the petitioner-assessee. The learned counsel for the petitioner-assessee, therefore, contended that since the goods in question were received on the same date of survey itself, i.e., November 22, 1997 and at the same time entry could not be made in the stock register, therefore, merely on that ground the goods cannot be said to be unaccounted in the books of accounts and the penalty under section 77(8) was wrongly imposed by the assessing authority and the same was justifiably set aside by the first appellate authority. He also submitted that the first appellate authority in the impugned order dated May 21, 1998 has also doubted the recording of order sheet by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Devilal Satyanarain, octroi receipt as well as declaration issued by the Krishi Upaj Mandi Samiti of the same date, i.e., November 22, 1997 without holding proper and reasonable inquiry into the matter and giving reasonable opportunity of hearing to the assessee, learned assessing authority could not impose penalty under section 77(8) of the Act in a mechanical and hurried manner. Unless these supporting documents can be inquired into and finding these to be forged, they simply could not be brushed aside by the learned assessing authority and in these circumstances the first appellate authority was justified in allowing the assessee to produce the same before him and on the basis of the same setting aside the penalty under section 77(8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
