1996 (3) TMI 516

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....ires of the Constitution, to hold that no penalty can be imposed under section 16(1)(k), Rajasthan Sales Tax Act, 1954 (hereinafter be called as "the Act") and to quash the notice dated October 7, 1992 (annexure 3) and assessment order dated October 19, 1993 (annexure 5). 2.. In the writ petition, the petitioner has averred, in short, as follows: The petitioner-hotel is duly registered under the Act. Crockery, telephone instruments, TV systems and furniture were purchased from outside Rajasthan for the use in the hotel itself after paying Central sales tax. Forms ST 18-A were duly furnished. The Commercial Taxes Officer, Sirohi (respondent No. 2) has issued notice dated October 7, 1993 (annexure 3) to show cause as to why penalty under s....

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....force. 5.. It has been contended by the learned counsel for the petitioner that the provisions of rule 62A(3) of the Rules were not attracted, declaration forms ST 18-A were not required to be furnished for the purchase of the said goods for use in the petitioner's hotel itself, there was no question of using the goods for the declared purpose and the provisions of section 16(1)(k) of the Act were not attracted. He further contended that the said form was required in order to detect evasion of tax and in the reply it has nowhere been averred that any attempt See [1996] 100 STC Statutes (Suppl.) 9. was made by the petitioner to evade tax. He lastly contended that mere submission of the said forms did not attract the provisions of section ....

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....n mining or generation or distribution or electricity or any other form of power or packing of goods for sale, or (b)...................... shall make and furnish or cause to be furnished declaration in forms ST 18-A." Admittedly, the said goods were purchased not for any of the aforesaid purposes but for use in the petitioner's hotel itself. The relevant portion of forms ST 18-A runs as under: "Declared that the goods, particulars of which are given below, have been imported by me/us for purposes mentioned in the rule, and hold myself/ourselves liable for payment of tax as per law of the Government of the sale thereof."   It is thus clear that declaration forms was not required to be furnished for the purchase of the af....