1980 (8) TMI 180

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.... Mandi) (hereinafter referred to as the assessee) was assessed for the year 1973-74 and tax was levied on red chillies. A penalty of Rs. 1,800 under section 16(1)(e) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"), for evading the payment of tax was also imposed vide order dated 5th February, 1974. Feeling aggrieved with the order of the assessing authority the assessee....

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....on should be imputed to the assessee and the penalty was not leviable. Thereafter the revenue moved an application under section 15(1) of the Act for referring the following question of law: "Whether, under the facts and circumstances of the case, the Board of Revenue was justified in setting aside the penalty of Rs. 1,800 imposed under section 16(1)(e) of the Rajasthan Sales Tax Act, 1954, when....