2013 (2) TMI 674

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....ad been rejected by affirming the order dated November 29, 2002 passed by the learned Deputy Commissioner (Appeals), Bikaner, (in short, "the DC (A))", who had deleted the levy of penalty of Rs. 25,865 imposed by the learned Commercial Taxes Officer, Commercial Taxes Department, Check-Post, Shahjahanpur, District, Alwar, (in short, "the CTO"), under section 78(5) of the said Act. 2. The brief facts of the case as emerging on the face of the record is that a penalty was imposed by the CTO under section 78(5) of the Act on the basis of checking of goods carried through a vehicle bearing No. RJ.19G-2736 conducted at Check-post, Shahjahanpur, District, Alwar, by the Commercial Taxes Officer by which plywood was being transported to Bikaner f....

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....the appeal filed by the petitioner-Department sustained the deletion of the penalty imposed by the CTO and thus affirmed the order passed by the DC (A). 5. Being aggrieved by the said order of the Tax Board, the petitioner-Department has now preferred the instant revision petition assailing the impugned order. 6. Mr. Sachin Pujari, appearing on behalf of Mr. RB. Mathur, learned counsel for the petitioner-Department, has submitted that requirement of form ST-18A is mandatory under the law for carrying the goods through a transport vehicle and it is very significant document. He further submitted that though other relevant papers/documents were available with the driver but the most important document, i.e., form ST-18A was available bu....