Honble CHAUHAN, J.–The first revision petition has been filed under Sec. 86 of the Rajasthan Sales Tax Act, 1994 against the judgment and order of the Rajasthan Tax Board (for short, ``the Board) dated 1.11.2000 (Annx.7), by which the Board has reversed the judgment and order of the Appellate Authority dated 18.11.96 (Annex.6) and upheld the order dated 23.9.95 (Annex.5) passed by the Assessing Authority, by which the penalty and been imposed under Sec. 22-A (7) of the Rajasthan Sales Tax Act, 1954 (for short, ``the Act) for carrying the goods without the prescribed declaration Form ST 18-A as required under the Statute. The second revision petition (No. 937/2001) has been filed against the judgment and order dated 18.1.2001 (Annex.7) passed by the Board reversing the judgment and order of the Appellate Authority dated 24.8.96 (Annex.6) and upholding the order dated 20.9.94 (Annex.5) passed by the Assessing Authority imposing the penalty for carrying the goods with not correct particulars in the Bill.

(2). Mr. Dinesh Mehta, learned counsel for the petitioner, has submitted that in both the cases, the facts are similar and only a pure question of law is involved and Revision Petition

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