2010 (11) TMI 885 - HC - VAT and Sales Tax

Revision petition challenging penalty under Rajasthan Sales Tax Act dismissed for lack of Rajasthan check post seal on documents.

Commercial Taxes Officer, Anti Evasion, Alwar Versus Devendra Yadav and Another

The revision petition challenging the penalty imposed under section 78(10A) of the Rajasthan Sales Tax Act, 1994 was dismissed. The petitioner's argument ... - Issues involved: Appeal against penalty u/s 78(10A) of Rajasthan Sales Tax Act, 1994.Summary:The assessing officer imposed a penalty under section 78(10A) of the Act of 1994, which was later set aside by the Deputy Commissioner (Appeals) and the Rajasthan Tax Board. The petitioner challenged the Rajasthan Tax Board's decision in a revision petition.The petitioner argued that despite having all relevant documents, the penalty was levied because the seal of the check-post of the Commercial Taxes Department of Rajasthan was missing on the documents. The petitioner sought to reinstate the assessing officer's order.Upon review, it was found that all required documents were presented during the vehicle/goods check, and the necessary tax had been paid. The absence of the Rajasthan check post seal was not a mandatory requirement as per the Act of 1994. Citing a previous case, it was established that the presence of all documents at the time of inspection negates any intention to evade tax.Both appellate authorities concluded that there was no mens rea on the part of the assessee, given the availability of all required documents and payment of tax. Consequently, the revision petition was dismissed as no legal question arose, upholding the concurrent findings of the appellate authorities.