A C T O Hanumangarh vs M/S Agrawal Iron Store Mandi … on 18 September, 2008

 S.B. CIVIL(SALES TAX) REVISION PETITION NO.109/2001
              ACTO, Ward-II, Hanumangarh
                            Vs.
   M/s Agrawal Iron Store, Mandi Goluwala, Hanumangarh.

Date of order                :        18th September, 2008
                            PRESENT
              HON'BLE DR. JUSTICE VINEET KOTHARI

Mr. V.K. Mathur with Mr. Rishab Sancheti for the petitioner-revenue.
Mr. Dinesh Mehta for the respondent-assessee.
                                ---------

1.             Heard learned counsels.

2.             This revision petition is directed against the order dated

30.6.2000 of the learned Tax Board whereby the learned Tax Board

quashed the penalty imposed by the Assessing Authority under Section 78

(5) of the Act on the ground that at the time of checking of goods in transit,

the Form No.ST 18 A giving particulars of goods in transit was not

available, however, the same was produced by the assessee as soon as the

notice to this effect was given to the respondent assessee. The particulars

given in the Form No.ST 18A as well as accompanying documents like bill

& bilty etc. were not found to be incorrect by the Assessing Authority and,

therefore, the learned Tax Board set aside the penalty under Section 78(5)

of the Act.

3.             Having heard learned counsels, this Court does not find any

question of law to be arising in the present matter as the Tax Board has held

that in compliance of the principle of natural justice, the Assessing

Authority was bound to give a notice to the assessee to remove the defect of

production of form No.ST 18 A which he has immediately did produce

upon receipt of the notice and the same was found to be in order.

4.             Therefore, this Court finds no force in the revision petition of

Revenue. The same is accordingly dismissed. No costs.



                                          [ DR. VINEET KOTHARI ], J.

item No.28
babulal/-