1995 (2) TMI 424

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....xure 1, may be quashed and further the respondent No. 1 be restrained from passing any penalty order under section 22A(7) of the Act. 2.. Briefly stated the facts of the case as alleged by the petitioner are that the petitioner is duly registered under the provisions of the Rajasthan Sales Tax Act, 1954 and is being regularly assessed under the sales tax before the C.T.O., Sumerpur. It is alleged that he purchased the goods from registered dealer M/s. Hanuman Traders vide Bill No. 22 dated October 10, 1994 (annexure 3) and while in the way near Banad the respondents intercepted and seized the goods, vide annexure 1 and served a notice, annexure 2. The petitioner has alleged that there was no question of evasion and the truck in question ....

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....pur. The Assistant Commercial Taxes Officer after perusing all the documents produced by the petitioner suspected evasion of tax and also suspected regarding the genuineness of the said documents produced by the driver and the statement of Munnalal, driver of the vehicle, was recorded on October 11, 1994 and statements of the accountant, etc., were also recorded. Thereafter the Assistant Commercial Taxes Officer had reason to believe regarding the evasion of tax and regarding the genuineness of the documents, so seized the goods along with the truck, vide seizure memo in the prescribed form ST-20. Mr. Mehta submits that the goods never reached to the destination and it was sold at Jodhpur on October 9, 1994 as per exhibits R-6 and R-7. He h....