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TMI Blog2015 (3) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of even one independent witness. When the procedure laid down under Section 50 has not been followed by the officers of the petitioner-Revenue, any adverse finding or discrepancy on search looses significance and in such circumstances, the penalty under Section 77(8) of the RST Act is not required to be imposed and the Tax Board on aforesaid finding of fact and appreciation of evidence, has come to a definite conclusion that the search was improper and therefore, in my view, no question of law can be said to emerge out of the order of the Tax Board. - Decided against the revenue. - S.B. Sales Tax Revision No.214/2011 - - - Dated:- 27-3-2015 - J.K. Ranka, J. Ms. Tanvi Sahai on behalf of Mr. RB Mathur, counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely recorded on estimate basis and accordingly deleted the penalty. 4. The petitioner-Revenue challenged the matter in further appeal before the Tax Board who also upheld the findings recorded by the DC(A) and came to the conclusion that survey did not take place in the presence of two independent witnesses and even there was no list of physical verification on the file and since the procedure laid down under Rule 50 of the RST Rules was not followed, therefore, dismissed the appeal. 5. Ld. counsel for the Revenue contended that the person, who was found present at the time of survey, admitted that the goods were not recorded in the books, purchase bills were not found and even did not produce it later. She contended that when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (6), a penalty equal to the amount of five times of the tax leviable on such goods or thirty per cent of the value of such goods, whichever is less; and such authority or officer may release the goods, if seized, on payment of the penalty imposed or on furnishing such security for the payment thereof as it may consider necessary. R.50. Procedure for search and seizure under section 77.- (1) The officer who carries out a search under section 77 of the Act, shall adopt the following procedure:- (a) The officer should record reasons as to why under the facts and circumstances of the case, search is necessary. (b) Before making a search, such officer shall call upon two witnesses to attend and witness the search and may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mo shall be signed by the officer who effects seizure, by the dealer or the person concerned and by the witnesses. (e) One copy of the seizure-memo shall be tendered by the officer making seizure to the dealer or the person concerned as a token of receipt and one copy thereof shall be forwarded by him to the Commissioner within twenty four hours after such seizure is made. 9. In the instant case, it has been noticed that not only two independent witnesses were not there at the time of search, seizure and survey but it also transpires that the goods were not physically weighed as stock to the tune of 7415 Kg. has been found but a finding of fact has been recorded by the Tax Board that the authorized officer could not have inspecte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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