S.B. SALES TAX REVISION PETITION NO.111/2008 ACTO, AE, Doongarpur Vs. M/s Samtel India Ltd., Bhiwari. Date of order : 22nd January, 2010 PRESENT HON'BLE DR. JUSTICE VINEET KOTHARI Mr. V.K. Mathur for the petitioner-Revenue. None present for the respondents. ------- 1. Heard learned counsel for the petitioner-Revenue. None present for the respondent-assessee despite service. 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 18 A was found to be blank at the time of checking of goods in transit. This Court has remanded similar matters to the Tax Board to be decided denovo in the light of the recent decisions of the Hon'ble Supreme Court in M/s Guljag Industries Vs. CTO 2007(7) SCC 269, C.T.O. Vs. Bajaj Electricals 2009 (1) SCC 309 & State of Rajasthan Vs. D.P. Metals – 2002 (1) SCC 279. 3. Consequently, this revision petition of the Revenue is allowed and the impugned order of the Tax Board dated 26.7.2007 is set aside and the matter is remanded back to the Tax Board for deciding afresh in accordance with law. Copy of this judgment be sent to respondent-assessee. [ DR. VINEET KOTHARI ], J. item No.1 babulal/