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TMI Blog2015 (4) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... was justified in imposing penalty, despite of the fact that vehicle was having other documents like bills, vouchers & builty etc.- Admittedly, in the present case the VAT-47 has been found totally blank except the seal of the petitioner, therefore, in my view, the Tax Board was well justified in holding the penalty leviable by the assessing officer. Declaration Form VAT-47 and declaration form ST-18A are at par. - goods of the assessee can be said to be still in transit though reached destination as only part of goods were unloaded, if the goods have reached destination it does not mean that movement of goods had come to an end. - goods of the assessee can be said to be still in transit though reached destination as only part of goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available and found with the vehicle supporting the claim of the assessee. However, in so far as the declaration form VAT-47 is concerned, there was no explanation offered by the assessee. Accordingly, on noticing the violation of section 76(6) of VAT Act, penalty @ 30% of the value of ₹ 5,57,500/- was levied at ₹ 1,67,250/-. 3. The matter was carried in appeal before the Dy. Commissioner (Appeals), who allowed the appeal by holding that all other documents were available with the vehicle and there was no reason to impose the penalty and accordingly penalty was deleted. 4.Dissatisfied with the order, the matter was carried in the appeal before the Rajasthan Tax Board by the Revenue who after analyzing the record and judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal of the petitioner's firm, therefore, the judgment of the Hon'ble Apex Court in the case of M/s Guljag Industries (supra) is squarely applicable to the facts of the present case wherein the Hon'ble Apex Court has come to conclusion that if the material particulars in Form ST-18A, are found unfilled or left blank then for all practical purposes, there is no declaration form and the revenue was justified in imposing penalty, despite of the fact that vehicle was having other documents like bills, vouchers builty etc.- Admittedly, in the present case the VAT-47 has been found totally blank except the seal of the petitioner, therefore, in my view, the Tax Board was well justified in holding the penalty leviable by the assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee can be said to be still in transit though reached destination as only part of goods were unloaded, if the goods have reached destination it does not mean that movement of goods had come to an end. The explanation prescribes that the goods which are in possession and control of transporting agency, the goods would continue to belong to the bailee/owner. The said goods were being carried by transporter, therefore, when the goods were still under the possession and control of transporting agency. The goods were still in the vehicle though may be partly unloaded that does not mean that goods had been delivered to consignee. In my view, the explanation does not support the contention raised by the counsel for the petitioner. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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