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TMI Blog2013 (5) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... y amounting to Rs. 12,000 imposed under section 22A(7) of the Act. 2. The learned counsel for the petitioner submits that the penalty was rightly levied by the assessing officer as no documents were found with the driver of the vehicle in which black oil (used) was found on inspection. It was the claim of the respondent-assessee that the oil in the vehicle was black oil (used) and it was procured from various "mechanics" (mistris) which was not usable and was being carried to Jaipur from Kota for resale, tax was to be paid by the purchaser and earlier it was tax paid, therefore, there was no liability under the Act. However, the assessing officer, was not satisfied with the contention of the assessee-respondent and imposed the penalty on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or specific purpose of use by other mechanics for repair of vehicles and it was not otherwise usable, earlier it was tax paid and there was no intention of tax evasion in so far as said oil found in the vehicle is concerned. It is a finding of fact that oil which was found in the vehicle was tax paid earlier as no oil can be sold without payment of tax and further, if the purchaser would resale, again tax would be charged by it. There is concurrent finding of fact of the two lower-authorities, that the goods were tax paid and no evasion of tax and therefore, the penalty on such tax paid goods cannot be levied. 8. In view of above, I do not find any illegality, error or perversity in the orders impugned passed by the lower authorities. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity of the Government to protect the rights of citizens, to respect fundamental rights and those in charge of the conduct of Government litigation should never forget this basic principle; (2) Government must cease to be a compulsive litigant. The philosophy that matters should be left to the courts for ultimate decision has to be discarded. The easy approach, "let the court decide," must be eschewed and condemned; (3) Advocates on record must play a meaningful role in Government litigations, they cannot continue to be merely responsible for filing appearances in courts; and (4) Given that tribunalization is meant to remove the loads from courts, challenge to orders of Tribunals should be an exception and not a matter of routine. Where the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and to focus on core issues. 12. It is, therefore, necessary for the Department not to go for appeals/revisions where tax/penalty is not substantial. On the aforesaid backdrop instructions are being issued to the Commissioner of Commercial Taxes Rajasthan, to consider the necessity of issuing circular to formulate the monetary limits for filing of appeals before the Rajasthan Tax Board, High Court and Supreme Court by the Department considering the current economic scenario. The Commissioner, may have received the National Litigation Policy which otherwise, is widely known. Concentrated efforts are needed to be made to observe the National Litigation Policy, 2009 wherein the Central Government has urged every State Government to evolve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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