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A C T O BHIWADI v MAHAVIR CORP SURATGRAHM - STR Case No. 56 of 2005  RD-RJ 3841 (9 August 2007)
S.B. Sales Tax Revision Petition No. 56/2005
Assistant Commercial Taxes Officer, Flying Squad, Bhiwadi
M/s. Mahavir Corporation, Suratgarh 09.08.2007
HON'BLE DR. JUSTICE VINEET KOTHARI
Mr. Amit Ratnawat for Mr.R.B. Mathur for the petitioner
Heard learned counsel for the petitioner.
This revision petition is covered by the several decisions of this Court, therefore, the same has been disposed of at this stage.
By concurrent findings of two appellate authorities below, it was found in favour of the respondent-assessee that no penalty under Section 78(5) of the R.S.T. Act was imposable upon the respondent-assessee merely because at the time of checking, though the relevant documents like Bill and Bilty etc. were admittedly found with the goods in transit, but declaration form No.
ST-18C was not found.
This Court has held in a number of similar cases that no penalty under Section 78(5) of the R.S.T. Act is imposable in the aforesaid circumstances and no question of law arises against concurrent finding of two appellate authorities below.
Accordingly, there is no force in this revision petition as no question of law arises for consideration under Section 86 of the
Act. The revision petition is, accordingly, devoid of merit and the same is, therefore, dismissed. A copy of this order be sent to the respondent-assessee. [Dr. Vineet Kothari],J.
Item No. 12
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