9911796707
TMI Blog2016 (10) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner JUDGMENT Instant revision petition at the instance of the assessee is directed against the order of the Tax Board dt.12.08.2016 allowing the appeal of the revenue. 2. The brief facts noticed for disposal of the present petition are that on 26.04.1999, a vehicle bearing No. GJ-6/Y-5583 was intercepted by the officer of the Anti Evasion Wing of the Revenue department at Ajmer Road. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. On an appeal by the petitioner before the Dy. Commissioner (A), the Dy. Commissioner (A) took into consideration the fact that the declaration Form ST-18A was filed along with show cause notice and accordingly allowed the appeal and by holding that it is prior to 22.03.2002 in the light of judgment of the larger Bench of the Tax Board in the case of ACTO, Flying Squad, Bharatpur Vs. Bajrang Ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturers are concerned, the requirement of carrying declaration Form ST-18A was not necessary and keeping in mind the said newspaper reports, the declaration Form ST-18A was not carried. Thus, a reasonable and plausible and bona-fide belief was there on the part of the petitioner. He also contended that even otherwise the assessee got declaration Form ST-18A and filed the same along with repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by any material. 8. It is also an admitted fact noticed by the Tax Board that though the declaration Form ST-18A was filed along with show cause notice but it was issued from the Commercial Taxes Department on 26.04.1999 only on the day when the vehicle was intercepted and placed with the reply to the show cause notice. It is not a case where the declaration Form ST-18A was left inadvertently ..... X X X X Extracts X X X X X X X X Extracts X X X X
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