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of <h1>Court Upholds Decision, Dismisses Revision Petition Challenging Tax Penalty</h1> <h3>Assistant Commercial Taxes Officer, Ward-3, Circle-B, Alwar Versus Road Transport Corporation</h3> The court dismissed the revision petition, upholding the decisions of the Deputy Commissioner (Appeals) and the Rajasthan Tax Board. It found that the ... - Issues: Penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1994 for not producing documents with the seal of the Commercial Taxes Department at a check-post.Analysis:The judgment pertains to a case where the assessing officer imposed a penalty under section 78(10A) of the Rajasthan Sales Tax Act, 1994 on the petitioner for not producing documents bearing the seal of a check-post of the Commercial Taxes Department. The assessing officer presumed that the documents were not produced before the check-post, leading to the penalty imposition. However, the petitioner appealed, and the Deputy Commissioner (Appeals) allowed the appeal on April 1, 2007. Subsequently, the assessing officer appealed to the Rajasthan Tax Board, which dismissed the appeal on September 24, 2009, prompting the revision petition on behalf of the assessing officer.Upon review, the court considered the submissions made by the petitioner's counsel and the reasons provided by the appellate authorities for setting aside the penalty order. It was noted that all relevant documents were indeed available during the vehicle check. Referring to a previous judgment in State of Rajasthan v. Tajiander Pal, the court emphasized that section 78(10A) of the Act is directory and not mandatory, as it uses the term 'may.' The court concurred with the view that if all necessary documents were present during the check, the intention to evade tax cannot be inferred.Consequently, the court found that the case aligns with the precedent set by the Division Bench in the aforementioned judgment. It was concluded that no illegality was found in the decisions of the appellate authorities, and no legal question was raised in the revision petition. Therefore, the court dismissed the revision petition, upholding the decisions of the Deputy Commissioner (Appeals) and the Rajasthan Tax Board.
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