1992 (4) TMI 231

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....jasthan Sales Tax Act, 1954, against the order of the Rajasthan Sales Tax Tribunal dated August 31, 1989, wherein the following two questions have been raised: (i) Whether, in the facts and circumstances of the case, the Deputy Commissioner (Appeals) and the Tribunal were justified in setting aside the levy of penalty?   (ii) Whether, in the facts and circumstances of the case, when the....

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....on submitted by the assessee that instead of May 20, 1981, the matter may be decided on that very day itself. The matter was challenged before the Deputy Commissioner (Appeals) and the Deputy Commissioner has held that reasonable opportunity was not given to the assessee and the entire proceedings were concluded in one day and that the entire stock should have been physically verified in order ....

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....the assessee that the bills of those 25 cooler bodies have not been received from Delhi and the assessee was ready to pay penalty and, therefore, neither any further proceeding/enquiry was contemplated nor it was necessary that the books of accounts should have been examined. The submission of Mr. Mehta is that the alleged statement is inadmissible since the Assistant Commercial Taxes Officer h....