S.B. Sales Tax Revision Petition No.45/2008 Date:19/09/2008 HON'BLE Mr. JUSTICE ASHOK PARIHAR Mr. J.M. Saxena, for Petitioner. BY THE COURT: The only question involved is as to whether the Assessing Authority in the present case was competent to impose penalty under Section 10(A) of the Central Sales Tax Act, 1956. The Rajasthan Tax Board after due consideration of material available on record as also provisions of the relevant Act has come to a finding that in absence of any authorization or delegation of power, the Assessing Authority has no power to impose penalty under Section 10 (A)(1) of the Central Sales Tax Act, 1956. Since after due consideration proper discretion has already been used by the Rajasthan Tax Board, in the facts and circumstances, no further interference is called for by this court. The revision petition is dismissed accordingly as having no merits. (Ashok Parihar) J.