1985 (8) TMI 359

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....cations under section 15(3A) of the Rajasthan Sales Tax Act, 1954 (hereinafter called "the Act") have been treated by us as revision petitions under section 15(1) of the Act, as amended by the Rajasthan Sales Tax (Amendment) Act, 1984, at the request of the learned counsel for the department. The amending Act came into force with effect from May 1, 1985, and thereafter only a revision petition und....

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....paid and that at the time of assessment, the assessee had voluntarily disclosed the error committed by him as a part of the oil manufactured by the assessee was transferred by mistake from the tax-paid account to taxable account. It was held that there was a bonafide mistake which was realised by the assessee at the time of assessment. The learned single Member of the Board of Revenue affirmed ....

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....sessee was not liable for imposition of penalty, as he was not guilty of conduct contumacious or dishonest, nor he had acted in conscious disregard of his obligations, in such circumstances, the discretion exercised by the taxing authority cannot be interfered with, as the question whether there was conscious concealment on the part of the assessee in respect of the taxable turnover or there was m....

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............................"   The allegation is that the assessee did not file a return in form 86 as required by rule 26, showing the amount of goods imported by him in addition to the quarterly return or the annual return, as the case may be. As no penalty was imposable under section 16(1)(n) of the Act, as it stood at the relevant time, in respect of breach of any provision of the rules, ....