2016 (12) TMI 5

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ected against order dated 13.5.2011 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.862/2009/Ajmer, by which appeal of the petitioner has been dismissed. 2. The brief facts noticed are that on 2.5.2008, vehicle bearing no.RJ19-GA-3969, containing 16 ton Ammonium Nitrate, being transported from New Bombay to Sirohi, was intercepted near Chandravati on Abu Road- Palanpur Road. The driver/in-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t being not even punched at the appropriate place and, therefore, it was prima facie noticed by the officer that it was with the intention of evasion of tax. Being not satisfied with the contention of the representative of the assessee, holding that the declaration form ought to have been completely filled in, in all respect and also to be punched simultaneously, accordingly levied penalty u/s 76(....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iciencies were pointed out merely for the sake of imposing penalty, which ought not to have been imposed. Learned counsel also contended that this court has already taken a view in the case of declaration form ST-18A/ST-18C that if the material particulars are filled in, then penalty in identical matters is not imposable and relied upon the judgment rendered in ACTO v. M/s Hindustan Lever Ltd., Aj....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s not done and contended that the order impugned is just and proper and is not required to be interfered with. 6. I have considered the arguments advanced by the learned counsel for the parties and perused the impugned order so also the other orders on record. 7. Without going into the merits of the case, which has already been noticed hereinabove, all the three authorities in unison have come t....