S.B.CIVIL SALES TAX REVISION NO. 528/2005 (ACTO Vs. M/s Vijay Laxmi Insecticides & Pesticides) DATE OF ORDER : 19/2/2010 HON'BLE DR.JUSTICE VINEET KOTHARI Mr. Lokesh Mathur for Mr.V.K.Mathur, for the petitioner-Revenue. Mr.Sanjeev Johari, for the respondent-assessee. 1. Heard learned counsels. 2. The controversy involved in the present case as to whether penalty under Section 78(5) of the RST Act could be imposed because the declaration in Form No. ST 18A was not found at the time of checking of goods in transit, but was later on produced. This Court has remanded similar matters to the Tax Board to be decided de novo in the light of the recent decisions of the Hon'ble Supreme Court in M/s Guljag Industries vs. CTO – 2007 (7) SCC 269, CTO Vs. Bajaj Electricals – 2009 (1) SCC 309 & State of Rajasthan vs. D.P.Metals – 2002 (1) SCC 279. 3. Consequently, this revision petition is allowed and the impugned order of the Tax Board dated 23/7/2002 is set aside and the matter is remanded back to the Tax Board for deciding afresh in accordance with law. (DR.VINEET KOTHARI), J. item no.28 baweja/-