S.B. CIVIL(SALES TAX) REVISION PETITION NO.

172/2007
ACTO, Abu Road
Vs.
M/s Shiv Agrico Implements Ltd.

Date of order : 22th 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 2/9/2004 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 produced
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.37
baweja/-