2013 (5) TMI 907

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....mmercial Taxes, Ajmer dated 29/11/2006, who had deleted the penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 (for short, the "Act of 1994") amounting to Rs. 55,464/-. 3) Brief facts as emerged out from the record is that officers of the flying squad checked the vehicle No.UP-53B-4397 on 20/2/2001 on the route of Uttar Pradesh to Ajmer and it was found that although the goods accompanied by other relevant documents i.e. bills, vouchers etc. were found in order but declaration form ST/18/A was partly blank. The invoice number and date was left blank. All the documents were produced at the time of checking however, in so far as the fact that declaration form ST/18/A was partly blank, show cause notice was issued under Section ....

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....y all relevant bills and vouchers and produced on the spot and merely because one column was left incomplete therefore, the Tax Board also came to the conclusion that no penalty is leviable. Hence, this revision petition. 6) Counsel for the petitioner submitted that Hon'ble Apex Court in the case of Guljag Industries Vs. Commercial Taxes Officer : (2007) 7 SCC 269 has come to the conclusion that all the material particulars are required to be filled and since the judgment of the Apex Court is subsequent to the order of the Tax Board therefore in the light of the said judgment, when one column is left blank therefore order of the Tax Board as also the Deputy Commissioner (Appeals) deserve to be reversed. She submitted that leaving one colum....

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....herefore, in this batch of civil appeals we are concerned with cases where the goods in movement were carried with blank Form ST 18A. In our view, on the face of it there was contravention of Section 78(2) of the RST Act 1994." 8) When we go by the aforesaid judgment rendered by the Hon'ble Apex Court, what would be "material particulars" according to me, would be filing in columns where quality, weight, description of the goods and value is required to be clearly filled in and stated. In the said judgment, at one place, the Hon'ble Apex Court has also mentioned about filling of value in the declaration as important so, if all these are filled in the declaration form ST/18/A then according to me, all other particulars though may be imp....