Penalty deletion upheld where declaration form was complete and transport documents were found genuine.

Penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was not liable to be restored where declaration form ST-18A was fully completed and the accompanying bills and bilties were concurrently found by the appellate authorities to be neither bogus nor forged. In the absence of perversity or illegality in those factual findings, the court declined to interfere with the concurrent conclusions. The deletion of penalty was therefore upheld and the revision petition was dismissed.

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Issues: Whether the deletion of penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 was justified where the declaration form was duly filled in and the accompanying bills and bilties were not found to be bogus or forged.

Analysis: The declaration form No. ST-18A was found to be completely filled in. The appellate authorities had recorded concurrent findings that the bills and bilties were not bogus or forged and were not adversely commented upon. In the absence of any perversity or illegality in those factual findings, and in view of the principle that genuine documents and proper declaration forms do not warrant interference with such concurrent conclusions, no basis was made out to restore the penalty.

Conclusion: The deletion of penalty was upheld and the revision petition was dismissed.

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