Penalty under Section 78(5) not leviable where required documents were carried and declaration form was produced.

Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was not attracted where the vehicle carried the prescribed documents and the declaration form was produced, even though it was not filled in ink. The governing position applied only to two defaults: failure to carry the required documents under Section 78(2), or production of false, bogus, or forged documents or declaration forms. As no finding showed that the documents were false or forged, a mere irregularity in filling the declaration form did not justify penalty. The penalty was therefore not leviable.

---

---

Issues: Whether penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was leviable when the vehicle carried the required documents and the declaration form was produced, though it was not filled in ink.

Analysis: Penalty under Section 78(5) is attracted only in the two situations recognised by the governing legal position: either there is non-compliance with Section 78(2) by not carrying the prescribed documents, or the documents or declaration produced are false or forged. Here, the goods vehicle was found with the necessary documents, the declaration form was also produced, and there was no finding that any document was false, bogus, or forged. Mere irregularity in the manner of filling the declaration form did not establish the kind of default required for levy of penalty.

Conclusion: Penalty under Section 78(5) was not leviable, and the order deleting the penalty was .

---