2016 (11) TMI 981

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....ed in the category of orders on account of non service of notice on respondent no.2, since respondent no.2 has been made as a party being Rajasthan Tax Board, however, it being a statutory body, service is dispensed with. 2. Heard learned counsel for the petitioner on merits also. 3. Brief facts noticed are that vehicle bearing no.RJ02-G-3006 was intercepted on 5.8.2004. The driver/incharge ....

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....e preferred appeal before the Tax Board, who also dismissed the appeal of Revenue mainly relying upon the other facts noticed by the Dy. Com. (Appeals) as well as the judgment of this court in the case of State of Rajasthan & another v. Tajiander Pal (2003) 6 Tax Up-Date 84. 6. Learned counsel for the petitioner contended that the order of AO was just and proper as the driver did not stop at th....

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....nstant case. It would be appropriate to quote the relevant portion of the judgment which reads ad infra :- "...Likewise, in sub-sec. (10-A) also word "may" has been used for enabling levy of penalty. Thus, it is not imperative in all cases to levy the penalty where there is violation of sub-sec. (10-A). It is only in case where there is nexus of any evasion or avoidance of tax with the br....