9911796707
TMI Blog2013 (5) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the Tax Board, while rejecting the Revenue's appeal, upheld the order passed by the Deputy Commissioner (Appeals) and thus both the appellate authorities below held that the penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 could not be imposed on the respondent-assessee, if the declaration form ST 18-A prescribed under rule 53 of the RST Rules read with section 81 of the Act was found blank or not completely filled up, if other supporting bills, vouchers, documents found at the time of checking of the goods like sales book, transport, etc., were found in order. The counsel for the petitioner submitted that the honourable apex court in the case of Guljag Industries v. Commercial Taxes Officer reported in [2007] 9 VST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ription of the goods is not given, then it is impossible for the assessing officer to assess the taxable goods. More over, in the absence of value/price, it is not possible for the assessing officer to arrive at the taxable turnover as defined under section 2(42) of the said Act". The honourable court further referred to the judgment in the case of State of Rajasthan v. D. P. Metals [2001] 124 STC 611 (SC) where it has been observed "If by mistake some of the documents were not readily available at the time of checking, the principles of natural justice might require opportunity being given to produce the same" and distinguished on facts. In ultimate analysis, the honourable court stated "in the light of our judgment, we direct the Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e light of the judgments, (supra) this revision petition is partly allowed. The orders impugned passed by the authorities below namely; the Tax Board, Deputy Commissioner (Appeal) as well as assessing authority are quashed and the matter is restored back to the assessing authority for deciding the penalty proceedings afresh and de novo in the light of the law enunciated by the honourable apex court in the case of Guljag Industries [2007] 9 VST 1 (SC); [2007] 293 ITR 584 (SC); [2007] 7 SCC 269 and after examining the material particulars filed in the declaration form 18A/18C and afford adequate opportunity of being heard to the dealer/assessee. The assessee deserves afresh opportunity of hearing and specific show-cause notice with the nature ..... X X X X Extracts X X X X X X X X Extracts X X X X
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