2017 (1) TMI 1558

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....on is directed against order dt 10.4.2008 passed by the Rajasthan Tax Board, Ajmer, in Appeal no.996/2005/Jaipur, whereby the appeal filed by petitioner has been dismissed. 2. The brief facts noticed are that vehicle bearing no.UP 15G 7837 was intercepted on 7.6.2000 whereupon the driver/incharge produced builty no.0151, invoice no.133 and also produced declaration form ST-18A bearing no.49638/10....

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....declaration form does not prove evasion of tax and a fresh declaration form was also given. However, the Assessing Officer, being not satisfied, held that the declaration form was used earlier and it is a case of reusing of the form, which was not permissible and accordingly imposed penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994. 3. The matter was assailed before the Dy. Commissioner (App....

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....Bajaj Electricals Limited (2009) 1 SCC 308, and since both the appellate orders are based on the said judgment of the Tax Board which is overruled, the petition is required to be allowed. It is also contended that the cuttings and over-writings clearly proved that it was with the intention of evasion of tax and once cuttings or over-writings have been found, may be a fresh declaration form has bee....

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....ed by the AO as well as the DC(A) that the form was earlier used and has been produced by reusing the same, which cannot be permitted in the light of judgment of the Apex court in the case of Guljag Industries vs CTO (supra), which is in my view is squarely applicable in the facts of the instant case. It may be that a fresh declaration form was filed but then it was rightly rejected as the fresh d....