Limited revisional interference in sales tax penalty matters where appellate findings already considered the material and no basis for reopening existed

Penalty under section 16(1)(b) of the Rajasthan Sales Tax Act was not interfered with in further revision because the departmental material had already been considered by the appellate authority and no proper basis was shown to reopen the matter. The limited amount involved, the lapse of time, and the absence of any compelling reason to disturb the concurrent course of proceedings weighed against interference. The departmental revision therefore failed and the penalty was not restored.

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Issues: Whether the penalty imposed under section 16(1)(b) of the Rajasthan Sales Tax Act, 1954, calling for revision by the department, should be interfered with.

Analysis: The revision challenged the setting aside of the penalty under section 16(1)(b). The material relied upon by the department had already been considered by the appellate authority, and the order under challenge did not show any proper basis for reopening the matter in further revision. In view of the lapse of time, the limited amount involved, and the absence of any compelling reason to disturb the concurrent course of the proceedings, interference was not considered appropriate.

Conclusion: The penalty under section 16(1)(b) was not restored, and the departmental revision failed.

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