{"id":124626,"date":"2008-09-18T00:00:00","date_gmt":"2008-09-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/a-c-t-o-hanumangarh-vs-ms-agrawal-iron-store-mandi-on-18-september-2008"},"modified":"2018-04-08T11:01:51","modified_gmt":"2018-04-08T05:31:51","slug":"a-c-t-o-hanumangarh-vs-ms-agrawal-iron-store-mandi-on-18-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/a-c-t-o-hanumangarh-vs-ms-agrawal-iron-store-mandi-on-18-september-2008","title":{"rendered":"A C T O Hanumangarh vs M\/S Agrawal Iron Store Mandi &#8230; on 18 September, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Rajasthan High Court &#8211; Jodhpur<\/div>\n<div class=\"doc_title\">A C T O Hanumangarh vs M\/S Agrawal Iron Store Mandi &#8230; on 18 September, 2008<\/div>\n<pre> S.B. CIVIL(SALES TAX) REVISION PETITION NO.109\/2001\n              ACTO, Ward-II, Hanumangarh\n                            Vs.\n   M\/s Agrawal Iron Store, Mandi Goluwala, Hanumangarh.\n\nDate of order                :        18th September, 2008\n                            PRESENT\n              HON'BLE DR. JUSTICE VINEET KOTHARI\n\nMr. V.K. Mathur with Mr. Rishab Sancheti for the petitioner-revenue.\nMr. Dinesh Mehta for the respondent-assessee.\n                                ---------\n\n1.             Heard learned counsels.\n\n2.             This revision petition is directed against the order dated\n\n30.6.2000 of the learned Tax Board whereby the learned Tax Board\n\nquashed the penalty imposed by the Assessing Authority under Section 78\n\n(5) of the Act on the ground that at the time of checking of goods in transit,\n\nthe Form No.ST 18 A giving particulars of goods in transit was not\n\navailable, however, the same was produced by the assessee as soon as the\n\nnotice to this effect was given to the respondent assessee. The particulars\n\ngiven in the Form No.ST 18A as well as accompanying documents like bill\n\n&amp; bilty etc. were not found to be incorrect by the Assessing Authority and,\n\ntherefore, the learned Tax Board set aside the penalty under Section 78(5)\n\nof the Act.\n\n3.             Having heard learned counsels, this Court does not find any\n\nquestion of law to be arising in the present matter as the Tax Board has held\n\nthat in compliance of the principle of natural justice, the Assessing\n\nAuthority was bound to give a notice to the assessee to remove the defect of\n\nproduction of form No.ST 18 A which he has immediately did produce\n\nupon receipt of the notice and the same was found to be in order.\n\n4.             Therefore, this Court finds no force in the revision petition of\n\nRevenue. The same is accordingly dismissed. No costs.\n\n\n\n                                          [ DR. VINEET KOTHARI ], J.\n<\/pre>\n<p>item No.28<br \/>\nbabulal\/-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan High Court &#8211; Jodhpur A C T O Hanumangarh vs M\/S Agrawal Iron Store Mandi &#8230; 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&#8217;BLE DR. JUSTICE VINEET KOTHARI Mr. V.K. Mathur with [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,19],"tags":[],"class_list":["post-124626","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-high-court-jodhpur"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A C T O Hanumangarh vs M\/S Agrawal Iron Store Mandi ... on 18 September, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/a-c-t-o-hanumangarh-vs-ms-agrawal-iron-store-mandi-on-18-september-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A C T O Hanumangarh vs M\/S Agrawal Iron Store Mandi ... on 18 September, 2008 - Free Judgements of Supreme Court &amp; 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