STR 114/09 (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.114/2009 Assistant Commercial Taxes Officer, Flying Squad, Zone-I, Jaipur Vs. M/s. Udaipur Golden Transport Company and another Date Of Order :: 3rd July, 2009 Hon'ble Mr. Justice Jitendra Ray Goyal Mr. Dharmendra Pareek on behalf of Mr. Jag Mohan Saxena, for petitioner. .......... By the Court :- This Sales Tax Revision Petition has been filed by the Assistant Commercial Taxes Officer, Flying Squad, Zone-I, Jaipur against the order dated 17/7/2008 passed by Rajasthan Tax Board, Ajmer in appeal no.561/2006 whereby the order of the Deputy Commissioner (Appeals)-Ist, Sales Tax, Jaipur 2/7/2005 has been affirmed. 2. Heard learned counsel for the petitioner and perused the impugned judgment and the other material available on the record. 3. According to the revenue case, vehicle bearing no.HR-35-D-7690 was stopped and checked at Delhi Road on 24/2/2003 and on asking, the incharge of the goods produced the documents and on examination and verification, the said documents were not found genuine. Therefore, notice under section 78(2)(A) of the Rajasthan Sales Tax Act,1994 (in short the Act of 1994), has been issued. After taking into consideration the reply and affording opportunity of hearing the concerned authority imposed penalty under section 78(5) of the Act of 1994 against the respondent- STR 114/09 (2) transporter, against which the respondent M/s. Udaipur Golden Transport Company filed the appeal which was allowed by the Deputy Commissioner (Appeals)-Ist, Commercial Taxes, Jaipur and in turn the appeal filed by the revenue before the Rajasthan Tax Board, Ajmer has been dismissed. 4. It is not disputed that certain goods were being transported in vehicle bearing no.HR-38-D-7690 and on the way at the check post Shahjahanpur driver himself produced and get checked the relevant documents which shows his bonafides. He was a transporter and it cannot be presumed that he was aware that goods under transit were sent by fake firm. Keeping in view the aforesaid position, the penalty levelled against the transporter- respondent was set aside by the Deputy Commissioner (Appeals)-1st and the said order has been affirmed by Rajasthan Tax Board, Ajmer in which I do not find any impropriety or illegality. 5. Consequently, this revision petition along with stay application is rejected at the primary stage. (J.R. Goyal),J. V.S. Shekhawat/- Jr. P.A. D49