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TMI Blog2013 (3) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... jasthan Tax Board, Ajmer (in short the Tax Board ) in Appeal No. 937/2012 whereby he rejected the appeal filed by the Department and confirmed the order passed by the learned Deputy Commissioner (Appeals), in short the DC (A) under section 78(5) of the Rajasthan Sales Tax Act, 1994, who deleted the penalty of ₹ 25,625. The brief facts leading to this case are that on October 22, 1997 checking was made by ACTO (Flying Squad) and during the course of checking, Truck bearing No. RHG-3700 was stopped wherein the goods were transmitted through that truck. On enquiry, the driver of the truck produced builty receipt bearing No. 14 dated October 21, 1997 and invoice No. 1656 dated October 21, 1997 amounting to ₹ 85,417 however, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee by enclosing a duly filled in declaration form ST-18A with the challan papers had not violated the provisions of sections 78(2) and 81 of the RST Act and rule 53 of the RST Rules thereby making him liable to suffer penalty under section 78(5) ? (iii) Whether penalty in the facts of the present matter could not have been imposed on the owner of the goods merely for the reason that section 78(5) was amended for certain purposes on March 22,2002 ? (iv) Whether the mere fact that the respondent-assessee imported the notified goods on consignment for sale without the declaration form ST-18A was not sufficient to draw a presumption against the respondent that he had a guilty intention and was sufficient for levying of penalty under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalty had not rightly been deleted and should be sustained. On the other hand, learned counsel for the respondent has submitted that the matter relating to mens rea should not be looked into, in so far as this case is concerned, because it is an admitted position that the goods were under stock transfer and therefore no form was required to be carried prior to March 20, 2000 and in support of his argument, he has placed on record Notification No. F.4(1)FD/Tax/Div/2000-314dated March 20, 2000 whereby it was made clear by the Government that production of Form ST-18-A in the cases of branch transfer/depot transfer or SOS transfer was not there in rule 53 prior to March 20, 2000 and since transaction in question was prior to that date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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