S.B.CIVIL SALES TAX REVISION NO.52/2008 (ACTO VS. M/s Sun Star Synthetics, Bhilwara) DATE OF ORDER : 22/1/2009 HON'BLE DR.JUSTICE VINEET KOTHARI Mr.Vinit Mathur with Mr.Rishabh Sancheti, for the petitioner. Mrs.Teena Arora, for the respondent. Learned counsel for the petitioner Revenue submits that the controversy involved in the present case is covered by the recent decision of Hon'ble Supreme Court in ACTO Vs. Bajaj Electricals – 2008 (18) VST 436 (SC), whereby, the Supreme Court held that penalty on the owner of the goods under Section 78(5) of the Act could be imposed even prior to its amendment w.e.f. 22/3/2002.In view of this the impugned order of Tax Board dated 6/7/2007 cannot be sustained. Accordingly, this revision petition is allowed. The impugned order dated 6/7/2007 is set aside and matter is remanded back to the Tax Board for consideration afresh in light of the Supreme Court decision. (DR.VINEET KOTHARI), J. item no.52 baweja/-