STR 8/09 (1) 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.8/2009 Assistant Commercial Tax Officer, Flying Squad, Bhiwadi Vs. M/s. Gurucharan Singh and another Date Of Order :: 27th March, 2009 Hon'ble Mr. Justice Jitendra Ray Goyal Mr. J.M. Saxena, for petitioner. ........ This revision petition has been preferred by the Assistant Commercial Tax Officer, Flying Squad, Bhiwadi against the order dated 1/10/2007 passed by Rajasthan Tax Board, Ajmer in Appeal No.3185/2005 whereby the order passed in appeal by the Deputy Commissioner (Appeals)-Ist, Commercial Taxes, Jaipur, dated 31/12/2004 was upheld by which the order of penalty under section 78(10-A) of the Rajasthan Sales Tax Act, 1994 (in short the Act of 1994) passed by the assessing authority has been set aside. STR 8/09 (2) 2. Brief facts of the case are that on 10/5/2004, vehicle no.WB-25/9682 was stopped at Tijara-Firojpur Marg near Sagar School and the assessing authority checked the vehicle and driver/In-Charge was asked to produce the documents of the goods which were being transported therein and in response thereof the driver of the vehicle produced bill no.128 of M/s. R.S. Industries, Khairthal dated 9/5/2004, bilty no.687 of M/s. Bhawani Company, Rajkot dated 9/5/2004 and declaration form ST-18-C bearing no.0607088. On inspection it was found that the vehicle was not got checked at the check post and the assessing authority held liable for violation of the provisions of section 78(2) (b) of the Act of 1994 and after taking into consideration the reply imposed the penalty to the tune of Rs.4,49,315/- under section 78(10-A) of the Act of 1994. 3. The respondent filed an appeal before the Deputy Commissioner (Appeals)-Ist, Commercial Taxes, Jaipur against the penalty order passed by the assessing authority which was allowed and the penalty order was STR 8/09 (3) set aside. 4. The revenue against the order of the Deputy Commissioner (Appeals)-1st filed an appeal before the Rajasthan Tax Board, Ajmer who in turn dismissed the appeal and affirmed the order of the Deputy Commissioner (Appeals)-Ist, Commercial Taxes, Jaipur. Hence, this revision. 5. Heard learned counsel for the petitioner at the state of admission and perused the impugned judgments. 6. The only allegation has been levelled against the respondent that driver did not get his documents checked in any check post, therefore, he has violated the provisions of section 78 (2-b) of the Act of 1994 but it is also admitted case of the revenue that the said truck was checked at Tijara-Firozpur Marg i.e. within the area of Rajasthan State and the driver was carrying all the necessary documents and invoices and no tax was due which makes out a clear case that the vehicle was carrying the goods along with the documents, therefore, STR 8/09 (4) it is difficult to presume that the driver willfully avoided the checking in any check post. Relying on the Division Bench judgment of this Court delivered in the case of State of Rajasthan Vs. Tajinder Pal (Tax Update Volume 6 Page 84), the first appellate authority set aside the order of the Assistant Commercial Tax Officer, Flying Squad, Bhiwadi, which was affirmed by the Rajasthan Tax Board, Ajmer in appeal. I do not find any illegality or impropriety in the said orders. 7. Consequently, this revision petition along with stay application is dismissed at the stage. (J.R. Goyal),J. V.S. Shekhawat/- Jr. P.A. D57