Subsequent production of declaration form defeats penalty when documents omitted at interception are later furnished in reply to notice.

Penalty for failure to carry the declaration form with goods was held unsustainable where the form, though absent at interception, was produced in reply to the show-cause notice before the assessing officer. Applying the statutory scheme and the principle that documents omitted by mistake may be subsequently furnished, the later production was treated as sufficient compliance. On those facts, the foundation for imposing penalty under the Rajasthan Sales Tax Act did not survive, and the revision failed.

---

---

Issues: Whether penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was justified when the declaration form was not accompanying the goods at the time of checking but was produced along with the reply to the show-cause notice before the assessing officer.

Analysis: The declaration form was admittedly not available at the time of interception, but it was furnished in response to the show-cause notice before the assessing officer. In the light of the applicable statutory scheme and the principle that, where documents are not readily available by mistake, an opportunity may be afforded to produce them, the subsequent production of the form constituted sufficient compliance. On these facts, the basis for sustaining penalty did not survive.

Conclusion: The penalty was not sustainable and the revision failed.

---