Penalty for incomplete ST-18C form not justified when transport documents accompanied goods and no question of law arose.

Penalty under section 78(5) of the Rajasthan Sales Tax Act was held not leviable where goods in transit were supported by bill and bilty, but declaration form ST-18C was not fully completed. The Court treated the omission as insufficient for penalty when the relevant transport documents were otherwise available with the goods, and it found no question of law arising from the concurrent factual findings. On that basis, the revision was dismissed and the challenge to the penalty levy failed.

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Issues: Whether penalty was leviable under section 78(5) of the Rajasthan Sales Tax Act where the goods in transit were accompanied by bill and bilty but declaration form ST-18C was not completely filled, and whether the revision could be entertained in the absence of a question of law.

Analysis: The revision was stated to be covered by an earlier decision of the same Court in which concurrent findings of the appellate authorities had held that omission to fully fill declaration form ST-18C did not justify penalty under section 78(5) when the relevant transport documents were otherwise available with the goods. On that basis, it was also held that no question of law arose for consideration under section 86.

Conclusion: Penalty under section 78(5) was not attracted on these facts, and the revision petition was dismissed.

Final Conclusion: The challenge to the levy of penalty failed, and the dismissal of the revision petition was affirmed on the footing that no question of law arose.

Ratio Decidendi: Penalty under section 78(5) of the Rajasthan Sales Tax Act is not leviable merely because declaration form ST-18C is incompletely filled when the transport documents are otherwise found with the goods and the concurrent factual findings do not disclose any question of law.

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