Check-post document compliance defeated penalty, as concurrent factual findings showed no violation and no revisable question of law arose.

Penalty under section 78(2)(b) of the Rajasthan Sales Tax Act, 1994 was held unsustainable where the required documents accompanied the vehicle, even though they did not bear the check-post seal. The appellate authorities accepted the explanation that the vehicle had come to the Dhaba complex, Bhiwadi for personal work, and found no failure to stop at or report to the nearest check-post. As both authorities reached the same factual conclusion, the dispute remained one of fact and not a revisable question of law. The revision was dismissed.

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Issues: Whether penalty could be sustained for alleged violation of section 78(2)(b) of the Rajasthan Sales Tax Act, 1994 when the required documents accompanied the vehicle, though they did not bear the check-post seal.

Analysis: The required documents were admittedly available with the vehicle at the time of checking. The first appellate authority and the Tax Board accepted the explanation that the person in charge of the vehicle had come to the Dhaba complex, Bhiwadi for personal work, and on that basis held that there was no violation of section 78(2)(b). The Department did not show that the driver or person in charge had failed to bring or stop the vehicle at the nearest check-post. The revision was also maintainable only on a question of law, whereas the dispute had been concurrently decided on facts by both appellate authorities.

Conclusion: The penalty was not sustainable, no question of law arose, and the revision was dismissed.

Ratio Decidendi: Where the required documents accompany the vehicle and the factual authorities concurrently find no violation of the transport/check-post requirement, the matter remains one of fact and does not justify interference in revision.

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