S.B.CIVIL SALES TAX REVISION NO.8/09 (CTO VS. M/s.Madhu Chouhan) DATE OF ORDER : 15/1/2009 HON'BLE DR.JUSTICE VINEET KOTHARI Mr.Vinit Kumar Mathur with Mr.Lokesh Mathur, for the petitioner. Heard learned counsel for the petitioner-Revenue. This revision petition is directed against the order of Tax Board dated 18/2/2008 upholding the order of Deputy Commissioner (Appeals) and concurrently setting aside the penalty under Section 78 (10 A) of the of the RST Act, 1994 holding that though the relevant prescribed document under Section 78(2) of the RST Act were found at the time of checking of the goods but since seal of entry check post was not affixed on the documents, penalty @ 50% of the value of goods was not justified. Admittedly, the prescribed documents were found at the time of checking and genuineness of those documents was not in doubt and technical lapse could either be on the part of department or of assessee transporter. The deletion of penalty by the appellate authority is not required to be interfered with in revisional jurisdiction. The revision petition is found to be devoid of merit and same is accordingly dismissed. (DR.VINEET KOTHARI), J. item no.10 baweja/-