https://www.taxtmi.com/caselaws?id=166390 Penalty under section 78(5) of the Rajasthan Sales Tax Act was not sustainable where declaration form ST 18A was unavailable at the time of checking but was later produced before the assessing officer with the reply to the show-cause notice. The defect was treated as cured because a reasonable opportunity to furnish the document had been available, consistent with the rule applied in D.P. Metals. On the separate issue, the expression "person in charge of the goods" was held to include the owner of the goods, so the Tax Board's reasoning to invalidate the penalty on that ground was incorrect. The penalty was nevertheless set aside on the merits because the later production of the declaration form remained the substantive basis. en-us Fri, 26 Nov 2010 00:00:00 +0530 Mon, 22 Sep 2014 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166390 Penalty under section 78(5) of the Rajasthan Sales Tax Act was not sustainable where declaration form ST 18A was unavailable at the time of checking but was later produced before the assessing officer with the reply to the show-cause notice. The defect was treated as cured because a reasonable opportunity to furnish the document had been available, consistent with the rule applied in D.P. Metals. On the separate issue, the expression "person in charge of the goods" was held to include the owner of the goods, so the Tax Board's reasoning to invalidate the penalty on that ground was incorrect. The penalty was nevertheless set aside on the merits because the later production of the declaration form remained the substantive basis. Case-Laws VAT and Sales Tax Fri, 26 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166390