https://www.taxtmi.com/caselaws?id=157201 Penalty proceedings under the Rajasthan Sales Tax Act must be preceded by a proper enquiry, compliance with rule 58, and a reasonable opportunity to the assessee. Where the search and penalty process is conducted hastily, with deficiencies in the manner of search, preparation of documents, identification of witnesses, and other essential particulars, the penalty cannot be sustained. On the facts noted, the appellate authority and Tribunal were justified in quashing the penalty, and the revision failed. en-us Fri, 17 Apr 1992 00:00:00 +0530 Tue, 01 Oct 2013 15:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157201 Penalty proceedings under the Rajasthan Sales Tax Act must be preceded by a proper enquiry, compliance with rule 58, and a reasonable opportunity to the assessee. Where the search and penalty process is conducted hastily, with deficiencies in the manner of search, preparation of documents, identification of witnesses, and other essential particulars, the penalty cannot be sustained. On the facts noted, the appellate authority and Tribunal were justified in quashing the penalty, and the revision failed. Case-Laws VAT and Sales Tax Fri, 17 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157201