2017 (1) TMI 274

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.... -<br>CST, VAT & Sales Tax<br>Jainendra Kumar Ranka, J. For the Petitioner : Tanvi Sahai For the Respondent : Alkesh Sharma ORDER 1. The instant petition (STR 383/2011) is directed against order dt 11.3.2011 passed by the Rajasthan Tax Board, Ajmer, which is a rectificatory order in continuation to the order dt 28.6.2007 passed by the Tax Board in Appeal No.3960/2005/Jaipur. 2. The ....

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....n the later order that the case was compounded by M/s D.S. Roadlines by paying the compounding fees. 3. The order of AO was assailed before the DC(A) who taking into note that the compounding having been accepted by the Revenue in the case of M/s D.S. Roadlines on the same material, accepted the appeal of the respondent and deleted the penalty. 4. The matter was further assailed before the T....

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....rsed in a rectification proceeding by reviewing the said order. Learned counsel contended that two offences were committed in the same incident and when separate penalties are notified in the Act, separate penalties can always be imposed on the same material on different persons and there is no bar in this regard. Compounding was done in the case of M/s D.S. Roadlines and the AO proved that there ....

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....y the authority unless apparent mistakes crept in and in my view in this case the Tax Board ignored the fact of compounding of the case by the transporter and which was considered by the DC(A), was raised before the Tax Board, but no finding has been given by the Tax Board in the earlier order, therefore, the order rectifying appears to be just and proper. 9. Taking into consideration the admit....