2013 (2) TMI 644

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....tition has been filed by the petitioner-Revenue under section 84 of the Rajasthan Value Added Tax Act, 2003 ("the Act, 2003") being aggrieved by the order of the Tax Board dated August 29, 2011 which has affirmed the order of Deputy Commissioner (Appeals) dated November 16, 2009. As it manifests from the record that vehicle bearing No. RJ-14/GB-0737 was checked on July 18, 2008 and duri....

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....he owner of the vehicle. At the same time, a separate notice was served upon driver of the vehicle regarding violation of section 76(2) and 76(9) of the Act. However, the matter travelled up to the Deputy Commissioner Appeals and it was observed that alleged offence has been compounded and accepted by the Department exercising power under section 68 of the Act, 2003 and thereafter holding action i....

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....appeal preferred by the Revenue. This court also finds substance in what is being observed by the Deputy Commissioner (Appeals) and Tax Board that the alleged offence at one stage committed by the owner of the vehicle in question after notice was served has been compounded by the Department exercising its power under section 68 of the Act and after the order of composition being passed by the aut....