https://www.taxtmi.com/caselaws?id=160860 A writ petition challenging an interim order granting only partial stay of penalty was not maintainable on the facts, because the Supreme Court's stay on levy of penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 expressly excluded cases falling within clause (a) of section 78(2). The petitioner's case involved failure to carry the prescribed declaration form with the goods vehicle, bringing it within that carved-out category. The earlier Division Bench decision striking down section 78(5) therefore did not assist the petitioner, and no merits finding was recorded so as not to prejudice the pending appeal. The challenge to the interim order was dismissed. en-us Thu, 06 Sep 2001 00:00:00 +0530 Wed, 25 Dec 2013 16:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160860 A writ petition challenging an interim order granting only partial stay of penalty was not maintainable on the facts, because the Supreme Court's stay on levy of penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 expressly excluded cases falling within clause (a) of section 78(2). The petitioner's case involved failure to carry the prescribed declaration form with the goods vehicle, bringing it within that carved-out category. The earlier Division Bench decision striking down section 78(5) therefore did not assist the petitioner, and no merits finding was recorded so as not to prejudice the pending appeal. The challenge to the interim order was dismissed. Case-Laws VAT and Sales Tax Thu, 06 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160860