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TMI Blog2016 (11) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... n Form VAT-47 was incomplete and thereafter a fresh declaration Form VAT-47 has been obtained from the department on the next day and then has been placed before the Assessing Officer which in my view has rightly been held by the Tax Board to be improper. There is also a finding recorded by the Dy. Commissioner (A) that there was no punching of the declaration Form VAT-47 and once punching is not found, this Court has already taken a view in the case of ITC Agrotech Limited, through its Manager Ramlal Verma Versus Assistant Commercial Taxes Officer, Anti Evasion 1, Circle 2, Jaipur [2016 (9) TMI 1085 - RAJASTHAN HIGH COURT] holding that the punching having been introduced in VAT laws as an additional feature, it is also required to be taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed penalty u/Sec.76(6) of the Act. 3. The matter was carried in appeal before the Dy. Commissioner (A) who found that the original declaration Form VAT-47 was incomplete and was also not punched, however held that since other documents showed that there was no intention of evasion of tax even though the declaration Form VAT-47 may be incomplete accordingly set aside the penalty. 4. The Revenue carried the matter in appeal before the Tax Board who reversed the order of the Dy. Commissioner (A) and up-held the order of the Assessing Officer. 5. Learned Counsel for the petitioner vehemently contended that there was no necessity to carry declaration Form VAT-47 but as a precautionary measure, the declaration Form VAT-47 was produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of D.P. Metals (supra) in my view, is not applicable. In a case where the assessee was not carrying a declaration Form VAT-47 for more than one reason and produced on a show cause notice then the judgment of the Apex Court in the case of D.P. Metals (supra) may have been applicable, however, in the instant case, the original declaration Form VAT-47 was incomplete and thereafter a fresh declaration Form VAT-47 has been obtained from the department on the next day and then has been placed before the Assessing Officer which in my view has rightly been held by the Tax Board to be improper. There is also a finding recorded by the Dy. Commissioner (A) that there was no punching of the declaration Form VAT-47 and once punching is not found, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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