2016 (12) TMI 3

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..... DER 1. Instant sales tax revision petition at the instance of the Revenue is directed against the order dt.17/08/2007 passed by the Rajasthan Tax Board dismissing appeal of the Revenue. 2. Brief facts noticed are that on 22/02/1999 a vehicle bearing No.RJ-12-G-1085, which was coming from Delhi to Behror was checked by the officers of the Anti Evasion Wing at Shahjahanpur Check Post and the drive .....

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..... a good reason for imposing penalty and accordingly deleted the penalty. 4. The Revenue preferred appeal before the Tax Board assailing order of the DC(A) which resulted into dismissal of the appeal. 5. Learned counsel for the Revenue contended that the driver/incharge was unable to prove by acceptable evidence as to how the bill and GR were with the same handwriting and thereafter nothing was p .....

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..... such a conclusion which is wholly unjustified and it appears to have been done just to create an atmosphere of harassing the respondent and in my view, something more was required to be established which the AO has utterly failed and it appears that entire exercise has been done o have taken place sitting in the office and passing such an order which prima-facie does not even show a reasonable bas .....

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