Assistant Commercial Taxes Officer, Flying Squad vs Hafiz Iron Works

Rajesh Balia, J.—Heard the learned counsel for the parties.

This revision is directed against the judgment dated September 17, 1997 passed by the Rajasthan Tax Board, Ajmer, whereby the Rajasthan Tax Board while upholding the judgment dated June 22, 1995 passed by the Deputy Commissioner (Appeals) has dismissed the appeal filed by the Revenue.

The case of the Revenue is that, the assessing officer, a member of the Flying Squad, checked the vehicle No, HR-11/1099 on October 22, 1993 near Sardarsahar and found that the goods were accompanied with the requisite documents containing builty, invoices and requisite particulars of the goods. The goods were also accompanied with the declaration form No. S.T. 18A.

However, the assessing officer was of the view that since the goods were covered by single form No. S.T. 18A and for each invoice separate declaration in form No. S.T. 18A was not furnished and was not accompanying the goods therefore, provisions of Section 22A(3) of the Rajasthan Sales Tax Act, 1954 have been violated. Accordingly the penalty was levied u/s 22A(7) of the Act.

The penalty has been set aside by the Deputy Commissioner (Appeals) and that order has been upheld by the Tax Board.

No provision has been pointed by the learned counsel for the petitioner showing that under which importer is required to furnish separate declarations in form No. S.T. 18A for each article in respect of goods covered by separate invoice but carried in the same vehicle. The preliminary object of the declaration under form No. 18A is merely to secure undertaking of the importer of goods through the transporter for due payment of tax on dealing of such goods. Where such undertaking exists in the prescribed form in respect of all the goods with which it is accompanying there is compliance of the provision. It is not requirement of the statute that in respect of separate invoice, the assessee must furnish separate declaration. In absence of any such statutory requirement, no penalty can be sustained, where the undertaking required in form No. S.T. 18A was found to be accompanied the entire goods in transit at the time of checking.

Accordingly the revision fails and is hereby dismissed. There shall be no order as to costs.