Penalty for declaration form irregularity set aside where same-day production and prior non-actionable finding defeated Revenue's case.

Penalty under the Rajasthan Value Added Tax Act was considered unjustified because the declaration form accompanying the goods was produced on the same day and the invoice already referred to it. On these facts, the late production could not be treated as a false or fabricated declaration. The provision was not automatic, and the Revenue had to establish the foundational facts for penalty. As the same offence against the driver had already been held not actionable, the contrary view of the Board and the impugned penalty were unsustainable.

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Issues: Whether penalty under Section 76(6) of the Rajasthan Value Added Tax Act was justified where the required declaration form was produced on the same day and the same offence had already been held not actionable against the driver.

Analysis: The required documents accompanying the goods included the declaration form under Section 76(2) of the Rajasthan Value Added Tax Act. The form was produced on the very same day, and the invoice already carried reference to that form. The later production could not, on the facts, be treated as a mere afterthought or as proof of a false or fabricated declaration. Penalty under the provision is not automatic, and the Revenue must establish the foundational facts for its imposition. Since the penalty against the driver for the same offence had already been set aside, the impugned penalty and the Board's contrary view were unsustainable.

Conclusion: The question was answered in favour of the assessee and against the Revenue. The penalty was held to have been wrongly imposed and sustained.

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