2010 (11) TMI 893

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....etitioner. The petitioner/assessing officer vide its order dated October 31, 2006 levied penalty under section 76(11) of the Rajasthan Value Added Tax Act, 2003 (hereinafter referred to as, "the Act of 2003") for violation of provisions of section 76(2)(a) of the Act of 2003. Penalty order passed by the assessing officer was set aside by the Deputy Commissioner (Appeals) vide order date....

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....e considered the submissions of learned counsel for the petitioner in the light of reasons assigned by both the appellate authorities for setting aside penalty order passed by the assessing officer. It is relevant to mention that provisions of section 76(11) of the Act of 2003 are pari materia with the earlier provisions of section 78(10A) of the Rajasthan Sales Tax Act, 1994 (hereinafter referre....