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TMI Blog2011 (12) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no disbarment in law from furnishing the photo copies of the requisite documents when the original were not available more so when it was also not disputed before the authorities below that the originals were seized by the police at Ramgarh Police Station. No inquiry was held to establish the alleged falsity of the documents in issue. In this view of the matter, the Tax Board concluded that the goods under transit were under a valid and authentic transaction and there was nothing illegal about the same. no question of law for determination and adjudication of this court is made out in the facts of the case - Decided against Revenue. - CWP No. 23592 of 2011 - - - Dated:- 14-12-2011 - ALOK SHARMA, J. For the Appellant : Amit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal against the order imposing penalty was allowed by the Deputy Commissioner (Appeals), 1st, Jaipur, inter alia, holding that in simultaneous proceedings in respect of the same incident, penalty on the respondent-assessee had been set aside with reference to section 78(5) of the Act of 1994 and, therefore, there was no occasion for levy of penalty under section 78(10A) of the Act of 1994 on the respondent-assessee. The order of the appellate authority was taken in further appeal by the Revenue to the Rajasthan Tax Board, which vide order dated November 12, 2010, has upheld the said order. I find substance in the submission of the counsel for the petitioner that mere setting aside of the penalty under section 78(5) of the Act of 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n any view of the matter, merely because the seal of the check-post was not affixed on the documents in issue, it was not sufficient to warrant levy of penalty under section 78(10A) of the Act of 1994 as held by the Division Bench of this court in the case of State of Rajasthan v. Tajiander Pal reported in [2003] 6 Tax Update, Part 3, Page 84. Having considered the reasonings of the Rajasthan Tax Board as also the facts of the case, I am satisfied that no question of law for determination and adjudication of this court is made out in the facts of the case. The legal position in an identical fact-situation has already been enunciated by this court in Tajiander Pal [2003] 6 Tax Update Part 3, Page 84. The revision petition has no force. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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