Penalty for missing check-post seal rejected where documents were produced and no intention to evade tax was shown.

Penalty under section 78(10)(a) of the Rajasthan Sales Tax Act, 1994 was not sustainable where the requisite documents under section 78(2)(b) were available and produced at the time of interception and the tax had already been paid. The absence of the Commercial Taxes Department check-post seal on those documents was treated as a directory requirement, not a mandatory one. On the concurrent factual findings, no mens rea or intention to evade tax could be inferred, so deletion of the penalty was upheld.

---

---

Issues: Whether penalty under section 78(10)(a) of the Rajasthan Sales Tax Act, 1994 was sustainable when the requisite documents were available and produced at the time of checking, but the check-post seal was absent on those documents.

Analysis: The relevant documents required under section 78(2)(b) of the Rajasthan Sales Tax Act, 1994 were admittedly available and produced at the time of interception, and the tax had already been paid. The absence of the Commercial Taxes Department check-post seal was held not to be a mandatory requirement under section 78(2)(b). The provision was treated as directory in nature, and on the concurrent findings of the authorities below, no mens rea or intention to evade tax could be inferred from the facts.

Conclusion: The penalty was not justified, and no interference was warranted with the concurrent order deleting the penalty.

---