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TMI Blog2016 (12) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... may have produced bills, vouchers & builty etc. but declaration Form ST-18- A which was mandatory under Rule 53 ought to have been carried duly filled in and admittedly such declaration Form ST-18-A was neither produced at the time of interception of the vehicle nor later on and in the light of judgment of the Apex court in the case of Guljag Industries Vs. Commercial Taxes Officer [2007 (8) TMI 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f intercepting the vehicle, nor later on. A show cause notice was issued and it was contended on behalf of the assessee that the declaration form ST-18-A is not required. However, the AO took into consideration that there is mandate of Rule 53 and declaration form ST-18-A ought to have been carried and produced and being not satisfied with the explanation the AO accordingly imposed penalty u/Sec. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been imposed on the owner as well and the judgment of the larger Bench of the Tax Board in the case of ACTO Vs. M/s. Bajrang Timber Mart (supra) has been reversed by the Apex court. 6. None appears on behalf of the respondents despite service. 7. I have considered the arguments advanced by the counsel for the petitioner and have perused the material available on record. 8. In my view, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Taxes Officer Vs. Bajaj Electricals Limited (supra) which has reversed the order of the Larger Bench of the Tax Board in the case of ACTO Vs. M/s. Bajrang Timber Mart (supra) wherein it has been held that penalty could have been imposed on owner as well. The Larger Bench of this Court in the case of ACTO Vs. Indian Oil Corporation: (2015) 82 VST 200 (Raj.) and the Apex Court in Guljag I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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