2014 (7) TMI 1076

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....y the Court: 1. Instant revision petition has been filed by the petitioner department under 86 of the Rajasthan Sales Tax Act,1994 (in short 'The Act of 1994) challenging the order dated 30.01.2008 passed by the Rajasthan Tax Board, Ajmer, in appeal No. 3536/2005 by which the order passed by the learned Deputy Commissioner (Appeals)-II, Jaipur, (In short DC (A)) dated 14.03.2005, was affirm....

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....sued underSection 78(5) of the Act. In response to the notice, one Manohar Lal Agarwal appeared and filed reply and admitted that by mistake of clerical staff the time barred declaration form was enclosed with the documents. Taking into consideration the reply filed by the Proprietor, penalty of Rs. 51,586/- was imposed upon the respondent. 3. Aggrieved with the said order of penalty, the respo....

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..... 5. Ms. Tanvi Sahai, appearing on behalf of Mr. RB Mathur, learned counsel for the petitioner submitted that the declaration form No.ST 18-A was a nullity and when declaration form which was already time barred or carried after expiry then the said form cannot be said to be in-existence at all and according to her there was clear cut intention of tax evasion. She also submitted that the order ....

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....n form is concerned, it was simply a technical and human error on account of inadvertence and on such technicality, it cannot be said that the goods were being carried with the intention of tax evasion particularly when all other documents have been found to be proper, genuine and acceptable by the AO himself and no adverse comment was made by the AO on such supporting material. On expiry of the d....