2013 (5) TMI 813

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.... petition has been filed by the petitioner-Department being aggrieved by the order of the Tax Board by which the Tax Board, while rejecting the Revenue's appeal, upheld the order passed by the Deputy Commissioner (Appeals) and thus both the appellate authorities below held that the penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 could not be imposed on the respondent-assessee, if ....

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....ll the facts and circumstances and the judgments, has expressed that principles of natural justice have to be followed and accordingly this court in the cases of Commercial Taxes Officer v. Jain Tubes reported in [2011] 30 Tax Update 125, ACTO v. Hariom Company reported in [2011] 30 Tax Update 285 and so also the judgment of this court passed in the case of Assistant Commercial Taxes Officer v. Ma....