Penalty stay carve-out under sales tax law left a writ challenge to partial stay without relief.

A writ petition challenging an interim order granting only partial stay of penalty was not maintainable on the facts, because the Supreme Court's stay on levy of penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 expressly excluded cases falling within clause (a) of section 78(2). The petitioner's case involved failure to carry the prescribed declaration form with the goods vehicle, bringing it within that carved-out category. The earlier Division Bench decision striking down section 78(5) therefore did not assist the petitioner, and no merits finding was recorded so as not to prejudice the pending appeal. The challenge to the interim order was dismissed.

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Issues: Whether the writ petition challenging the interim order granting only partial stay of the penalty was maintainable in view of the Supreme Court's stay order operating against levy of penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994, except in cases falling under clause (a) of section 78(2).

Analysis: The Court noted that the Supreme Court had stayed levy of penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994, while expressly carving out cases covered by clause (a) of section 78(2). The petitioner's case involved failure to carry the prescribed declaration form with the goods vehicle, which brought the matter within the carved-out category. In that situation, the earlier Division Bench decision striking down section 78(5) did not assist the petitioner, and no finding was recorded on the merits of the pending appeal so as not to prejudice it.

Conclusion: The challenge to the interim order failed and the writ petition was dismissed.

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