A.C.T.O.F/S Nimbahera vs M/S Cachet Pharmaceuticals Ltd on 4 August, 2008

     S.B. CIVIL SALES TAX REVISION NO.DR(J)2779/2008
           Assistant Commercial Tax Officer, Nimbahera
                               Vs.
            M/s Cachet Pharmaceuticals Ltd., Bhilwara.
     Date of order               :           04th August, 2008
                                PRESENT
             HON'BLE DR. JUSTICE VINEET KOTHARI

Mr. Lokesh Mathur for Mr. V.K. Mathur for petitioner.
                            ---------
1.            Heard learned counsel.
2.            Both the appellate authorities under the Act found
against the Revenue that merely because the form No.ST 18A did not
accompany at the time of checking, the penalty under Section 78 (5)
of the Act could not be imposed on the respondent assessee since the
other relevant documents like sale invoice, billty etc. were admittedly
found at the time of checking in support of goods found in transit.
3.            The present revision petition filed by the Revenue is
belated by 121 days and the reasons given in the application under
Section 5 of Limitation Act are that on account of obtaining
administrative sanction for filing the present revision petition, the
said delay occurred.
4.            Having heard learned counsel for the Revenue, this Court
finds that no sufficient reason has been assigned for delay of 121
days. As it is the Revenue gets larger limitation than the assessee
under the provisions of the Act and, therefore, further delay of 121
days explained for reasons like involvement of multiple agencies and
departmental channels in para 2 of the application do not inspire any
confidence. Even otherwise, this Court is of the opinion that two
authorities have given a finding of fact that in absence of 18A but the
other relevant documents being found, the penalty in question could
not be imposed. These are findings of facts.
5.            This Court is of the opinion that no question of law arises
in the revision petition. The same is accordingly dismissed both on
the ground of limitation as well as on merit.


                                       [ DR. VINEET KOTHARI ], J.

item No.38
babulal/-