Shiv Agrico

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/-