TaxTMI 
TaxTMI 
2014 (5) TMI 458
X X X X Extracts X X X X
X X X X Extracts X X X X
....in, the Tax Board affirmed the order passed by the Deputy Commissioner (Appeals), Commercial Taxes, Bharatpur dated 13.5.2005, who had deleted the penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 (for short, the "Act of 1994") amounting to Rs.37,740/-. 2. The revision petition was admitted on 12.5.2008 on the following substantial questions of law:- "(i). Whether the impugned order of learned Tax Board ignoring the material, evidence on record and considering the material which is not part of the record, vitiates the order under law ? (ii). Whether in the facts and circumstances of the case and on proper interpretation of the provisions of the Section 78(....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t blank on account of inadvertence. When the Assessing Officer, found the columns blank, he was not satisfied as according to him, the declaration form should be properly filled in, as it was mandatory on the part of the respondent-assessee to fill in all the columns when the goods were carried. Therefore, as per the A.O. there was violation of provision of Rule 53 of the Rules, and accordingly, he imposed the penalty holding that there was intention of tax evasion by the respondent-assessee. 4. On appeal, by the respondent-assessee, the learned DC(A) deleted the penalty imposed by the learned Assessing Officer by accepting the appeal of the respondent-assessee. 5. Being dis-satisfied with the order passed by the learned DC(A), the ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the said judgment, when column is left blank therefore order of the Tax Board as also the Deputy Commissioner (Appeals) deserve to be reversed. She submitted that leaving one column blank may be on account of inadvertence but not filled in, therefore it will fall within the definition of material particulars as observed by the Hon'ble Apex Court. She further submitted that mensrea is not at all to be looked into in the light of the aforesaid judgment as the Hon'ble Apex Court has come to the conclusion that in case like this, mensrea is not at all relevant. Accordingly, the counsel pleaded for reversal of the said order. 7. On the other hand, Mr. Vivek Singhal, appearing on behalf of the respondent-assessee, has supported the orders p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to be filled in by the assessee (consignee) were left blank. Therefore, in this batch of civil appeals we are concerned with cases where the goods in movement were carried with blank Form ST 18A. In our view, on the face of it there was contravention of Section 78(2) of the RST Act 1994." 9. When we go by the aforesaid judgment rendered by the Hon'ble Apex Court, what would be "material particulars" according to me, would be filling in columns where quality, weight, description on the goods and value is required to be clearly filled in and stated. In the said judgment, at one place, the Hon'ble Apex Court has also mentioned about filling of value in the declaration as important, so if all these are filled in, in the declaration form ST-1....