Incomplete transit declaration forms can still justify penalty despite no intent to evade tax.

Incomplete transit declaration forms can attract penalty under the Rajasthan Sales Tax Act and Rules when goods are moved without a complete and valid ST-18A form. The text states that the statutory breach was treated as sufficient for penalty, and the absence of mens rea did not displace liability where the declaration requirement was clearly violated. The penalty was therefore sustained, the appellate relief was reversed, and the assessment order imposing penalty was restored in favour of the Revenue.

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Issues: Whether penalty was justified for violation of the transit declaration requirements under the Rajasthan Sales Tax Act and Rules, and whether absence of mens rea displaced the penalty.

Analysis: The assessing authority found that the goods were moved without a complete and valid ST-18A form, constituting a breach of the statutory requirements. The revisional court treated the matter as governed by the Supreme Court's ruling in a similar factual situation involving incomplete declaration forms and held that where the statutory declaration is incomplete, the contravention attracts penalty under the relevant provisions. The finding that no intent to evade tax existed did not outweigh the clear statutory violation in the facts of the case.

Conclusion: The penalty was upheld and the orders of the appellate authorities were set aside in favour of the Revenue.

Final Conclusion: The revision succeeded, and the assessment order imposing penalty was restored.

Ratio Decidendi: Where the prescribed declaration form for transit of goods is incomplete in breach of the statutory requirements, penalty may be sustained notwithstanding the absence of mens rea.

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