2016 (12) TMI 128

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.... the Respondent : Alkesh Sharma Adv. ORDER 1. Instant revision petition is directed against the order dt.05.10.2009 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 16.04.2004, a vehicle bearing Registration No.02/1G-0021 was intercepted by the officer of the Revenue department on Tizar....

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....Dy. Commissioner (A). 5. Counsel for the revenue was unable to distinguish the judgment rendered by the Division Bench of this court in the case of State of Rajasthan & another v. Tajiander Pal (supra), however, supported the order of Assessing Officer and contended that when vehicle did not stop at Check-post its intention was quite clear. 6. Per-contra, learned counsel for the respondent s....

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....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 breach of sub-sec. (10-A) that the penalty can be imposed otherwise, it is the discretion left with the assessing authority to levy the penalty but he cannot act mechanically in levy of penalty under sub-sec. (10-A) as such." "In vi....