Mandatory declaration form compliance for notified goods sustains penalty when goods are transported without the required form.

Where notified goods are transported without carrying the declaration form required by the Rajasthan Sales Tax Act, compliance is mandatory and penalty may follow even if the dealer pleads ignorance of the notification or lack of intent to evade tax. Rice was treated as notified goods, and the absence of the form with the goods was distinguished from cases where the form had been obtained and later produced on demand. On that footing, earlier authorities based on a different factual pattern were held inapplicable, and the penalty under Section 78(5) was upheld.

---

---

Issues: Whether penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was justified where notified goods were transported without carrying the required declaration form.

Analysis: The goods in question were rice, which fell within the notified goods category, and the statutory requirement was to carry the declaration form with the goods. The plea of ignorance of the notification was held to be insufficient. The Court distinguished the case from the line of authority where the declaration form had been obtained and later produced on demand, and treated the present case as one of complete non-carrying of the form. On that footing, the compliance requirement was held to be mandatory and the earlier authorities relying on a different factual situation were found inapplicable.

Conclusion: Penalty under Section 78(5) was upheld and the assessee was held liable.

Ratio Decidendi: Where notified goods are transported without carrying the declaration form required by law, the statutory compliance is mandatory and penalty may be imposed notwithstanding a plea of ignorance or absence of intent to evade tax.

---