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Issues: Whether penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was leviable when the declaration form ST-18C was produced immediately on demand and the omission in the form was only a minor, bona fide clerical error.
Analysis: The declaration form was not found with the driver at the time of checking, but it was produced within a short time on demand. The Court treated this prompt production as showing that the document was in fact available and that there was no attempt to evade tax. The minor cutting in the vehicle number in column 10 was treated as an inadvertent and curable typographical mistake. Relying on the earlier Supreme Court ruling on section 78(5), the Court held that where the relevant papers are produced immediately on the first opportunity, penalty is not warranted on such a technical default. The lower authorities had therefore correctly deleted the penalty.
Conclusion: Penalty under section 78(5) was not leviable, and the deletion of penalty by the appellate authorities was upheld.
Final Conclusion: The revision petition failed and the penalty order did not survive.
Ratio Decidendi: Where a statutory declaration form is produced immediately on demand and the discrepancy is only a bona fide, technical or clerical defect, penalty for non-production at the time of interception is not sustainable under section 78(5).
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