2017 (1) TMI 196

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.... the Respondent : C. M. Sharma Adv. JUDGMENT 1. Instant petition is directed against order dt.21.08.2002 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 13.10.1997 at 3.00 AM, a vehicle bearing No.RJ-05G/0825 was intercepted/checked by the officers of the Revenue department, where it was f....

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....d the findings of the Dy. Commissioner (A) and up-held the order of the Assessing Officer and sustained the penalty. 5. Learned Counsel for the petitioner vehemently contended that the driver/incharge was forced to give such statement accepting that the vehicle was being carried with the intention of evasion of tax particularly when the driver/incharge had produced at least one bilty and bill o....

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....h the intention of evasion of tax and the penalty was rightly imposed. Counsel also supported the judgment of the Tax Board. 7. I have considered the arguments advanced by the counsel for the parties and in my view, the reasoning of the Tax Board as well as the Assessing Officer is just and proper and is not required to be interfered with. However, in my view, taking into consideration the fact....