JUDGMENT

Dr. Arijit Pasayat, J.—Leave granted.

2. Challenge in this appeal is to the order passed by a learned Single Judge of the Rajasthan High Court at Jaipur. By the impugned order the High Court dismissed the revision petition, filed by the appellant, and imposed cost of Rs.5,000/- to be paid personally by the Commercial Tax Officer, Anti Evasion, Bharatpur who passed the assessment order dated 14.9.2001.

3. Background facts in a nutshell are as follows:

Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as the ‘Act’) was imposed on the respondent (hereinafter referred to as the ‘assessee’) on the ground that at the time of checking of vehicle on 7.9.2001, the documents produced showed that bill No.155 dated 29.9.2000 of M/s. Georg Fischer Disa Limited, Satyamangala Industrial Area, Tumkur, Karnataka raised on the respondent-assessee M/s. Amtek India Ltd., Biwadi along with delivery challan No. 5259 dated 3.9.2001 form No. ST-18A in which invoice No.155 was also mentioned and form No.ST -39 prescribed under Karnataka Sales Tax Act and bilty of North Eastern Carrying Corporation accompanying the said goods were produced for verification. Howe