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Judgment
Alok Sharma, J.—A challenge has been made in this revision petition to the order dated 31-5-2003, passed by Rajasthan Tax Board, Ajmer (hereinafter ''the Board'') dismissing the appeal against the order dated 6-2-2002 passed by the Dy. Commissioner (Appeals) Commercial Taxes, where under the order of penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 (herein after to be referred ''1994 Act'') passed by the Assessing Authority on 13-3-2001 against the respondent Assessee was set aside.
The facts of the case are that goods in vehicle RJ-26/G-1821 in the course of transit were checked by the statutory authority and it was found that although the goods in issue were accompanied by most documents required u/s 78(2) of the 1994 Act, the declaration form ST18C required with the goods in transit was not in accompaniment. The Assessing Authority was of the view that absence of declaration form ST18C with the goods in transit tantamounted to contravention of Section 78(2) of the 1994 Act read with Rule 54 of the Rajasthan Sales Tax Rules, 1995. Thereupon the Assessing Authority issued show cause notice to respondent Assessee.
Reply to show cause notice was filed by the assessee and along with the reply declaration form ST18C also filed. The Assessing Authority however took the view that as declaration form ST18C was not in accompaniment of the goods in transit its subsequent submission was of no avail. The respondent assessee was found in breach of Section 78(2) of the 1994 Act and liable to penalty of Rs. 65,985/- u/s 78(5) of the 1994 Act. The Assessee filed an appeal against the order dated 13-3-2001 before the Dy. Commissioner (Appeals) Commercial Taxes, who vide order dated 6-2-2002 allowed the appeal and set aside the order of penalty. The appeal filed by the Revenue before the Rajasthan Tax Board against the order dated 6-2-2002 against the order of Dy. Commissioner (Appeals) has been dismissed. Hence this revision petition.
Considered.
The Board has noted the fact that submission of declaration form ST18C along with the reply to show cause notice entailed compliance with the Section 78(2) of the 1994 Act. In coming to this conclusion the Board relied upon the judgment of the Hon''ble Supreme Court in the case of State of Rajasthan and Another Vs. M/s D.P. Metals, .
Mr. Ajay Kumar Meena, ACO appearing in person for the department is not in a position to show as to how the enunciation of the Hon''ble Supreme Court in the case D.P. Metals (supra) is not applicable to the facts of the case wherein the declaration form ST18C not in accompaniment of goods in transit at the time of checking was admittedly submitted along with the reply to show cause notice was found compliance with the Section 78(2) of the 1994 Act.
The issue raised in this revision petition is fully covered by the judgment in the case of D.P. Metals (supra). No question of law--substantial or otherwise is made out.
Accordingly, the revision petition is dismissed.