2016 (10) TMI 637

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....the premises of the respondent-assessee where some discrepancies were noticed, which were accepted before the Assessing Officer (for short,'AO') and taking into consideration the discrepancies, the AO levied penalty u/Sec. 77(8) of the Rajasthan Sales Tax Act (for short, 'RST Act') @ 30% of the value of goods (Rs.2,08,000/-) at Rs. 62,400/-. 3. The matter was assailed before the Deputy Commissioner (Appeals) (for short, 'DC(A)') who took into consideration the facts and material on record and in particular came to the conclusion that compliance of Rule 50 was not made by the officers of the survey team in as much as the survey was not conducted in the presence of two witnesses and the DC(A) was satisfied that nonc....

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....cers conducting survey and it was mandatory that two witnesses remain present at the time of survey/search and since compliance was not made and this is an admitted fact, therefore, both the appellate authorities have come to a definite conclusion. He further contended that the goods were excisable and not only excise duty but tax was also charged on the bill and once there is a finding of fact, no question of law arise out of order of the Tax Board. 7. I have considered the arguments advanced by counsel for the parties and have perused the impugned order and in my view as well, the finding of fact recorded by the DC(A) as well as Tax Board, have not been disputed by counsel for the Revenue that compliance of provisions of Rule 50 have n....

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....der section 77, but in the case of seizure thereof, the following procedure shall be adopted:- (a) Seizure of accounts, registers and documents shall be made in the presence of two witnesses. (b) While making seizure of accounts, registers and documents, a seizure-memo shall be prepared by such officer and reasons for seizure shall be recorded therein. (c) The seizure-memo shall also contain the list of the accounts, registers and the documents seized. (d) The seizure-memo shall be signed by the officer who effect seizure, by the dealer or the person concerned and by the witnesses. (e) One copy of the seizure-memo shall be tendered by the officer making seizure to the dealer or the person concerned as a token of receipt and o....