Mandatory declaration forms for goods transport must be complete; blank or incomplete forms can attract penalty despite other documents.

A blank or incomplete ST-18A declaration form does not satisfy the mandatory transport requirement under rule 53, and the presence of other transport documents does not cure that non-compliance. The text further notes that later authoritative decisions prevail over an earlier contrary Tax Board view, so reliance on the overruled precedent cannot support deletion of penalty. The operative principle stated is that failure to complete the statutory declaration form attracts penalty under section 78(5) where the prescribed compliance requirement is not met.

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Issues: (i) Whether penalty under section 78(5) of the Rajasthan Sales Tax Act was justified when the declaration form ST-18A was found blank and incomplete; (ii) whether the appellate authorities were right in setting aside the penalty by relying on earlier Tax Board precedent.

Issue (i): Whether penalty under section 78(5) of the Rajasthan Sales Tax Act was justified when the declaration form ST-18A was found blank and incomplete.

Analysis: The record showed concurrent findings that the declaration form ST-18A was blank in all respects and was not filled in as required. The statutory requirement under rule 53 was therefore not complied with, and the availability of other transport documents did not cure the breach. The Court also noted that the later and binding decisions on the point supported imposition of penalty in such circumstances.

Conclusion: The penalty under section 78(5) was rightly imposed and was upheld.

Issue (ii): Whether the appellate authorities were right in setting aside the penalty by relying on earlier Tax Board precedent.

Analysis: The Tax Board had relied on an earlier Larger Bench view that had already been reversed by the apex court. The Court held that the later authoritative decisions governed the controversy, and the earlier contrary view could not sustain the appellate relief granted to the assessee.

Conclusion: The reliance on the earlier Tax Board precedent was misplaced and the appellate orders were liable to be reversed.

Final Conclusion: The petition succeeded, the Tax Board order was reversed, and the penalty order passed by the Assessing Officer stood restored.

Ratio Decidendi: Where the statutory declaration form required for transport of goods is found blank or incomplete, non-compliance with the mandatory requirement attracts penalty notwithstanding the presence of other accompanying documents.

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