2017 (1) TMI 332

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....a, J. For the Petitioner : Meenal Ghiya ORDER 1. The instant petition is directed against the order dt. 7.9.2007 passed by the Rajasthan Tax Board, Ajmer. In Short ("Tax Board"). 2. Brief facts noticed are that a vehicle bearing no. RJ- 02/G-1688 was intercepted near Industrial Area Bhiwadi and the driver/incharge produced bill/builty and other details, and it was informed that the goo....

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....at it being prior to 22.03.2002 in the light of the order of the Larger Bench of the Tax Board in the case of ACTO Vs. M/s. Bajrang Timber Mart, (2006) 14 Tax up-date 11 whereby no penalty could be imposed on the owner. 4. The Revenue preferred an appeal before the Tax Board who took into consideration the facts noticed by the Deputy Commissioner (Appeals) and also upheld the order of the Deput....

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.... conclusion. 6. I have considered the arguments advanced by the counsel for Revenue and gone through the impugned order so also the other material, and in my view the penalty has rightly been deleted by the Deputy Commissioner (Appeals) and upheld by the Tax Board. It may be that in so far as the findings recorded by the Tax Board about reliance placed in the case of ACTO Vs. M/s. Bajrang Timbe....