TaxTMI 
TaxTMI 
2013 (5) TMI 764
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....d the appeal of the petitioner-Department. The brief fact of the case as emerging on the face of record is that the respondent is carrying on business of "paints". On September 20, 1996 when vehicle No. GJ IX 6189 was checked by the officer of the Flying Squad near Nasirabad octroi check-post, it was found that the goods were transmitted to Jaipur branch office from Ahmedabad head office. On interrogation, the driver of the vehicle produced all relevant documents which were GR No. 008951, Bill No. 430113 and 119 but the declaration form No. ST-18A was found blank. However, there was no satisfactory explanation given by the respondent, the vehicle was seized. A notice was given to the respondent and only after imposition of penalty at 30 pe....
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....ion. Ms. Tanvi Sahay for Mr. R.B. Matur, learned counsel appearing on behalf of the petitioner-Department submitted that the requirement of carrying declaration form No. ST-18A was mandatory and the ACTO was justified in imposing the penalty as the form was found to be blank. She further submitted that in a case like this, since the petitioner-Department was apprehending that the form could be re-used therefore, the form ought to have been filled in properly in all respect. She also submitted that in the case of Guljag Industries v. Commercial Taxes Officer [2007] 9 VST 1 (SC); [2007] 293 ITR 584 (SC); [2007] 18 Tax Update 321, it was observed that carrying of incomplete form is not proper and penalty could be levied in a case like this. T....
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....he judgment of this court rendered in the case of CTO, Dungarpur v. Hindustan Petroleum Corporation Ltd. [2011] 16 VAT Reporter 29, also the case of CTO, AE, Udaipur v. Viral Filament Ltd., Jaipur [2010] 13 VAT Reporter 163 and also the case of Assistant Commercial Taxes Officer, Flying Squad, jodhpur v. Derby Textile Pvt. Ltd. [2010] 27 VST 363 (Raj) and submitted that in a case like this, no penalty could be levied and accordingly, he submitted that in the light of the aforesaid facts and circumstances of the present case and as per Notification and the judgment cited by him, they being squarely applicable to the facts and circumstances of the present case, therefore, the revision petition should be dismissed. He further submitted that it....