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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR

BENCH

JUDGMENT

S.B. SALES TAX REVISION PETITION No.319/2011

Assistant Commercial Taxes Officer

Vs.

M/s Bagga Freight Carriers

Date of Order: 25/11/2011

HON'BLE MR. JUSTICE ALOK SHARMA

Mr. Amit Ratanawat, for the petitioner.

This petition has been filed against the order

dated 11.10.2010, passed by the Rajasthan Tax Board,

Ajmer setting aside the penalty imposed on the non-

petitioner-Assessee on the ground that form ST-18A (not

accompanying the goods in transit) was furnished on show

cause notice being issued to the Assessee and thereon

holding that consequently no case of breach of any statutory

condition could be made out. The Tax Board held that the

assessing authority had overlooked the furnishing of the

said form along with the reply to the show cause notice and

had wrongly presumed mensrea merely from the event of

the requisite form not accompanying the goods in transit.

The Tax Board has also held that the assessing authority

also overlooked the fact that the goods in transit were

otherwise in accompaniment of other relevant