1989 (4) TMI 304

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.... Revenue accepting the assessee's contention and setting aside the penalty of Rs. 1,000 imposed under section 16(1)(b) of the Rajasthan Sales Tax Act, 1954, which has been affirmed by the Division Bench of the Board of Revenue by its order dated April 29, 1975. The assessing authority imposed penalties of Rs. 1,718 under section 16(1)(b) and Rs. 1,000 under section 16(1)(c) of the Rajasthan Sales....

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....ovember, 1966) and therefore, penalty under section 16(1)(b) as it then existed could not be avoided. Learned counsel contended that this aspect has not even been considered by the Division Bench of the Board of Revenue. At the instance of the department I have looked into the order of the Deputy Commissioner of Sales Tax on which it placed reliance as well as the order of single Bench of the Boar....

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....of the single Bench of the Board of Revenue does not show that this contention which finds place in the order of the Deputy Commissioner (Appeals) was advanced before it since there is no mention of the same in the order. This being so, there was no occasion for it to be considered by the Division Bench of the Board of Revenue, and for the same reason it does not arise for consideration even in th....