2013 (4) TMI 790

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....;: Ms. Tanvi Sahai for R. B. Mathur JUDGMENT Instant revision petition has been filed under section 84 of the Rajasthan Value Added Tax Act, 2003 by the petitioner against the order dated June 5, 2009 passed by the Rajasthan Tax Board, Ajmer (in short, "the Board") in Appeal No. 1837/2006 whereby the penalty under section 78(10A) was deleted. The brief facts emerging from the face of reco....

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.... in the check-post register. Accordingly, a notice was issued under section 78(2)(b) of the Act for violation and imposed penalty of Rs. 4,84,208 under section 78(10A). The contentions of the respondent-driver was not accepted and disbelieved though all the necessary documents were available with the driver of the vehicle and there was no violation of provisions of the Sales Tax Act, however, pena....

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.... of the vehicle was not carrying the necessary documents and that seal of check-post was not affirmed and the penalty was rightly imposed. After hearing learned counsel for the petitioner-Department and after going through the material on record, it is found that the facts of the instant case are squarely covered with the facts of the aforesaid judgment in the case State of Rajasthan v. Tajiand....