1992 (4) TMI 230

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....asthan Sales Tax Act, 1954, raising the following question of law arising out of the order of the Tribunal: "Whether, in the facts and circumstances, the imposition of penalty under section 22(6)(b) of the Rajasthan Sales Tax Act was rightly set aside?" Brief facts of the case are that the business premises of the assessee were inspected on October 9, 1984 and it was found that the stock of ....

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.... found that the order was not signed by the assessing officer and the signature on the order sheets shows that blank signatures were obtained. The compliance of the provisions of rule 58 was not made and it has not been mentioned as to from which place the goods have been received. No inspection report was found on the file and there were no two independent witnesses. The Deputy Commissioner (Appe....

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....he learned Member has held that so far as fabrication in the record is concerned, when the file was produced before the appellate authority it was not having any signature of the assessing authority and now the signature exists and, therefore, the head of the department shall make necessary enquiry and shall take steps on the basis of such enquiry as to how the record was changed. Regarding merits....

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....ement for due compliance of law and is also one of the requirements of the principles of natural justice. Compliance of law is more expected from the assessing authority and if the provisions of rule 58 have not been complied with, then the Deputy Commissioner (Appeals) and the Sales Tax Tribunal were justified in quashing the penalty. The assessee has a right to challenge the penalty proceedings ....