A.C.T.O.F/S Sirohi vs M/S Jayanti Bhai Patel ,Mehsana on 18 February, 2009

          S.B.CIVIL SALES TAX REVISION NO.231/2008
        (ACTO, Flying Squad, Sirohi Vs. M/s Jayanti Bhai Patel )
                   DATE OF ORDER : 18/2/2009

             HON'BLE DR. JUSTICE VINEET KOTHARI


Mr.Vinit Kumar Mathur with
Mr.Rishabh Sancheti, for the petitioner.



        This revision petition is directed against the order of Tax Board

dated    6/7/2007,    whereby,    upholding    the     order   of   Deputy

Commissioner (Appeals) the Ta x Board set aside the penalty under

Section 78 (10A) of the Act which was imposed by the Assessing

Authority on the ground that though the relevant documents relating

to goods were found with the vehicle in question during transit

however since seal of the entry check post was not imposed the same

attracted the penalty under Section 78 (10A) of the Act. The

controversy is no more res integra and is covered by the decision of

this Court in case State of Rajasthan and another vs. Tajiander Pal

- Tax-up-date Vol.6 Pt.3. Therefore, there is no force in the revision

petition and the same is hereby dismissed.

        Copy of the order be sent to opposite party.



                                           (DR.VINEET KOTHARI), J.

item no.1
babulal/-