2001 (9) TMI 1085

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....ranted stay of recovery of the penalty amount provided he deposits the half of the penalty amount of Rs. 1,27,524 which comes to Rs. 62,524 and furnish security for the balance amount from two independent registered dealers. 3.. The say of the petitioner-company is that their truck bearing No. AS 01/S0086 carrying iron and steel on being checked was found without full particulars and form No. ST-18A. Thus, the department initiated proceedings for imposition of penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 at the rate of 30 per cent of the value of goods. According to the petitionercompany it was a case of bona fide clerical error. It is also averred that there was no mens rea to avoid tax. However, the assessing authori....

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....evant provisions of section 78 of the Rajasthan Sales Tax Act, 1994: "78. Establishment of check-post and inspection of goods while in movement.-(1).......................... (2) The driver or the person in-charge of a vehicle or carrier or of goods in movement shall,- Judgment in this appeal has since been delivered by Supreme Court and reported in [2001] 124 STC 611.-Ed. (a) carry with him a goods vehicle record including 'challans' and 'bilties', bills of sale or despatch memos and prescribed declaration forms; (b) stop the vehicle or carrier at every check-post set up under sub-section (1); (c) produce all the documents including prescribed declaration forms relating to the goods before the in-charge of the check-post; (d) give ....