2013 (6) TMI 172

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.... The Court:- This revision petition is preferred against the order dated 8.12.2010 passed by Rajasthan Tax Board, Ajmer whereby the appeal preferred by the petitioner against the order dated 20.6.2009 passed by the Dy. Commissioner (Appeals), Jaipur has been dismissed. Brief facts of the case are that the truck No.KA 25A 7989 carrying goods belonging to M/s Pure health Products Pvt. Ltd. has....

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....s provided to the respondent. Being aggrieved with the order dated 20.6.2009, passed by the Dy. Commissioner (Appeals), the petitioner preferred an appeal before the Rajasthan Tax Board, Ajmer, which has dismissed the said appeal while affirming the findings given by the Dy. Commissioner (Appeals) that no opportunity of hearing was provided to the respondent before imposing penalty under Sectio....

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....ovided to the respondent-firm before passing of the order dated 7.1.2005 whereby penalty was imposed on the respondent-firm while invoking powers under Section 78(5) of the Rajasthan Sales Tax Act, 1994. Learned counsel for the petitioner has failed to show any material to prove that before passing of the order dated 7.1.2005 any notice was served upon the respondent-firm. The respondent-firm c....