In the High Court of Judicature for Rajasthan At Jaipur Bench, Jaipur O R D E R In S.B. Sales Tax Revision Petition No.34/2009 Commercial Taxes Officer, Circle, Gangapurcity Vs. M/s. Badri Lal Kedar Lal and another Date Of Order :: 23rd March, 2009 Hon'ble Mr. Justice Jitendra Ray Goyal Mr. J.M. Saxena, for petitioner. ........ Heard learned counsel for the petitioner. The First Appellate Authority Deputy Commissioner (Appeals) 4th, Commercial Taxes, Jaipur after considering the entire facts and circumstances including the fact that search carried out at the commercial premises of respondent was not in accordance to the Rule 50 of the Rajasthan Sales Tax Rules,1995, therefore, no penalty can be levied and the same view has been endorsed by the Rajasthan Tax Board, Ajmer in its judgment dated 10/4/2005. Having considered the submissions and the reasons mentioned in the impugned judgment from where it is very much clear that provisions of Rule 50 of the Rajasthan Sales Tax Rules, 995 have not been followed while making the search, I do not find any irregularity or illegality in the impugned judgment and therefore this sales tax revision petition is liable to be dismissed at the stage. Accordingly, this sales tax revision petition is dismissed. (J.R. Goyal),J. V.S. Shekhawat/- Jr. P.A. D39