2010 (11) TMI 869

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....e parties. Briefly stated the facts of the case are that on September 6, 1997 when vehicle in dispute was checked by the assessing officer, it was found that declaration form ST-18A was not accompanied with other relevant documents of the goods. Therefore, a notice was issued to the respondent to show cause as to whey penalty may not be imposed under section 78(5) of the Rajasthan Sales Tax Act....

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....s allowed by the Deputy Commissioner (Appeals). Thereafter, the Revenue preferred an appeal before the Rajasthan Tax Board, which was dismissed vide order dated August 30, 2003, which is under challenge in this revision petition. The submission of the learned counsel for the petitioner is that since declaration form was not accompanied with the goods at the time of checking of the vehicle, ther....

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....re, there was sufficient compliance with the provisions of sections 78(2) and 78(5) of the Act as well as the judgment of the honourable apex court in the case of State of Rajasthan v. D.P. Metals [2001] 124 STC 611; [2002] 1 SCC 279. Therefore, penalty order has rightly been set aside by the Deputy Commissioner (Appeals) as well as the Rajasthan Tax Board and this is not a fit case for interferen....

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....rinciples of natural justice may require some opportunity being given to produce the same." As per the observation of the honourable apex court, a notice to show cause was given to the assessee and in response thereto, declaration form was produced along with reply to show-cause notice before the assessing officer itself. In these circumstances, there is sufficient compliance with the provision....