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TMI Blog2015 (12) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner : Mr. M. P. Goswami For the Respondent : Mr. V. K. Mathur JUDGMENT By The Court : 1. The present revision petition has been filed against the order dated 16.01.2013 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No.1021/2011/Jodhpur - Commercial Taxes Officer, Anti-Evasion, Jodhpur Vs. M/s.Ganga Jamuna), partly allowing the appeal against the appellate order passed by Deputy Commissioner (Appeals) dated 12.11.2010. 2. Both the learned counsels at the Bar submit that the present case is covered by the decision of this Court in various similar cases and one of such order dated 25.05.2015 passed in S.B. Civil (Sales-Tax) Revision Petition No.57/2008 - Assistant Comercial Taxes Officer, Ward-II, Circle-D, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are found to be false or forged, after enquiry, that a penalty may be imposed, which is a civil liability for compliance of the provisions of Act for the purposes of checking the evasion of tax. It is thus not correct to submit that penalty for submission of false or forged document or declaration, necessarily involves adjudication, for which mens rea is relevant, and is a necessary ingredient. Any doubts in this regard have been clarified by the Hon'ble Supreme Court in Guljag Industries v. Commercial Taxes Officer (supra), in which it has been clearly held in para 30, after quoting the provisions of Section 78, that; In the present case also the statute provides for a hearing. However, that hearing is only to find out whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, let the S.B. Sales Tax Revision No.92/1999, and other connected Sales Tax Revisions, be sent back and be listed before the Bench having jurisdiction to decide the matters, in accordance with the opinion given by us and the answers provided above on such opinion. 5. In view of above legal position, the matter deserves to be remanded back to the learned Assessing Authority, setting aside all the impugned orders passed by the three authorities below and the assessing authority will now pass fresh orders in accordance with law after providing an opportunity of hearing to the respondent- Assessee in terms of aforesaid judgment and other relevant judgments. Ordered accordingly. 6. With these observations and directions, the revis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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