9911796707
TMI Blog2024 (5) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... to reach destination before start of strike of the transporters on the very next date. The authority assumed that some blank forms of the bilty etc. might have been retained to avoid the consequence of check by the authority and to produce it when required. Without inquiry on this point the authority wrongly assumed that blank forms deliberately kept were used. Further, the initial order imposing penalty of 50% was passed in hurry without inquiry or reasonable opportunity of hearing to the petitioner. No inquiry report was brought on the record. The Tax Board has ignored the aforesaid statutory lapses which was taken note by the appellate authority. Hence, order of the Tax Board is fit to be set aside on this ground alone. The Tax Board wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same at the check-post, however, since he is an illterate person, he could not ensure a stamp of the check post on those documents. Moreover, there was rush at the checking point for the reason that everyone was in hurry because a strike of transporter was scheduled from 13.04.2003. The petitioner had produced invoice/bill no. 1018 dated 12.04.2003 placed herein as Annexure-P/1, goods receipt no. 4852 dated 12.04.2003 issued by Jain Goods Transport Company showing the name of consignor as M/s. M.K. Industries and consignee as M/s. Choksi Dayalal Vadilal, District Unjha and quantity of bags, a copy of the same is enclosed as Annexure-P/2. The petitioner had produced the copy of declaration form ST-18C No. 15982/2012 showing the RST and CS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 74/2007 by M/s. M.K. Industries. By order dated 10.09.2007, this Court allowed the revision petition and set aside order of the Tax Board on the ground that all relevant documents available on the record revealed that it was not a case of tax evasion. 5. Before considering the rival contention of the parties, it would be apt to go through the relevant provisions of Section 78 of the Rajasthan Sales Tax Act, 1994 Sub Section 1 of Section 78 empowers the Commissioner to notify check-post to prevent or check evasion of tax. Sub Section 2 thereof makes the driver of goods responsible to carry and produce the challan at every check-post. Sub Section 3 empowers the State Government to stop any vehicle or the carrying of goods and inspect t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a transporting agency or person or other such bailee; (b) the goods which are being carried in a vehicle or carrier belonging to the owner of such goods; and (c) the goods which are being carried by a person. (2A) The State Government may require by notification that the documents required to be furnished under sub-section (2), shall be furnished by means of such electronic devices, and be accompanied by such processing fee as may be prescribed.] 5. The Incharge of the check-post or the officer empowered under sub-section (3), after having given [the owner of the goods or a person authorised in writing by such owner or the person incharge of the goods] a reasonable opportunity of being heard and after having held such enquiry as he may d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Learned counsel contends that the Tax Board has overlooked the reasons of the appellate authority which is based on material on record, third contention is that this Court has already set aside imposition of fine against owner of the goods in Sales Tax Revision No. 74/2007 on 10.9.2007 for the reason that the available material did not disclose a case of evasion of tax. 8. The parties were directed to submit brief notes of submission by order dated 03.04.2024 while reserving the judgment but no written notes have been supplied. 9. The question of law involved in this revision petition is whether the authorities have acted in violation of mandates of law in the matter of reasonable opportunity of hearing and conduct of an inquiry as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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