2016 (11) TMI 977

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....etitioner : S. K. Saksena Adv. JUDGMENT 1. Instant petition is directed against order dt.23.01.2014 passed by the Rajasthan Tax Board, Ajmer (in short 'the Tax Board"). 2. The brief facts noticed for disposal of the present petition are that on 11.10.2009, a vehicle bearing No.RJ-01/GA-4182 was intercepted/checked near Neemrana by the officer of the Revenue department where it was fou....

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....posed penalty u/Sec.76(6) of the Act. 3. The matter was carried in appeal before the Dy. Commissioner (A) who found that the original declaration Form VAT-47 was incomplete and was also not punched, however held that since other documents showed that there was no intention of evasion of tax even though the declaration Form VAT-47 may be incomplete accordingly set aside the penalty. 4. The Re....

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.... compliance of the mandate of law and the Tax Board has not gone into the issue in an appropriate manner when specific claim was there about filing of declaration Form VAT-47 complete in all respects and thus, contended that the question of law arise out of the order of the Tax Board. 6. I have considered the arguments advanced by the counsel for the petitioner and have gone through the impugne....

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....eason and produced on a show cause notice then the judgment of the Apex Court in the case of D.P. Metals (supra) may have been applicable, however, in the instant case, the original declaration Form VAT-47 was incomplete and thereafter a fresh declaration Form VAT-47 has been obtained from the department on the next day and then has been placed before the Assessing Officer which in my view has rig....