Incomplete date entry in a declaration form did not justify penalty where all material particulars were genuine and complete.

Penalty under Section 78(5) of the Rajasthan Sales Tax Act was held not leviable where the ST/18/A declaration form accompanied the goods with bills and vouchers, and all material particulars such as quality, weight, description, value, consignor, consignee, and transporter were filled in. The only defect was an incomplete date entry, which did not amount to absence of material particulars or indicate any forged or fabricated document. Guljag Industries was distinguished because it applied only where required particulars for movement of goods were left blank. On these facts, the deletion of penalty was upheld.

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Issues: Whether penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was leviable where the declaration form ST/18/A contained only an incomplete date entry, while the remaining relevant particulars and accompanying documents were complete and genuine.

Analysis: The declaration form was found with the goods, along with bills and vouchers, and the record showed that the goods, the accompanying documents, and the relevant particulars such as quality, weight, description, value, and particulars of the consignor, consignee, and transporter were duly filled. The omission was only of the date column. The judgment in Guljag Industries was held applicable only where the material particulars required for movement of goods were left blank, and that case was distinguished on the facts. Since the omitted entry did not amount to absence of material particulars and there was no allegation of forged or fabricated documents, the authorities below were justified in treating the lapse as not warranting penalty.

Conclusion: Penalty under Section 78(5) was not leviable, and the deletion of penalty was upheld.

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