2017 (1) TMI 129

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....arma ORDER 1. The instant petition is directed against order dt 28.9.1999 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.350/94/Jaipur, whereby the appeal filed by the assessee has been accepted. 2. Brief facts noticed are that on 7.1.1993 vehicle bearing no.UP 15A 8825 was intercepted near Delhi Road chungi chowki and the driver/incharge produced GR No.7329 dt 6.1.1993 of Sargodh....

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....ies below and deleted the penalty. 4. Learned counsel for the petitioner vehemently contended that when there was material difference found in the chungi receipt vis a vis the actual quantity found, therefore, it was a clear cut case of evasion of tax, and the AO has come to a just and proper conclusion and had rightly imposed penalty and the issue needs consideration. 5. Per contra, learned....