In The High Court of Judicature For Rajasthan Bench At Jaipur SB Sales Tax Revision Petition No.113/09 Assistant Commercial Taxes Officer, Anti Evasion-I, Ajmer v/s M/s G.M. Traders, through Ganpat Singh, Driver & another Date of Judgment 1.7.09 Hon'ble JR Goyal, J. Mr. Dharmendra Pareek for Mr. JM Saxena, for petitioner This Sales Tax Revision Petition has been filed under S.86 of the Rajasthan Sales Tax Act, 1994 against the order dated 4.6.08 passed in Appeal No.2885/05/Jaipur, by the Rajasthan Tax Board, Ajmer, affirming the order passed by Deputy Commissioner (Appeals) 1st, Commercial Taxes, Jaipur, by which the appeal filed against the order passed by the concerned Assistant Commercial Taxes Officer, Ajmer dated 22.1.1999, was allowed. Heard learned counsel for the petitioner and perused the impugned orders. Admittedly the penalty has been levied against the owner of the goods in the matter of checking of the vehicle. The matter pertains prior to 22.3.02. Keeping in view that the penalty has not been imposed upon the in- charge of the vehicle but the same has been levied against the owner of goods, which cannot be levied prior to 22.3.02 under S.78(5) of the Rajasthan Sales Tax Act, 1994, the Rajasthan Tax Board, Ajmer dismissed the appeal of the revenue, in which I do not find any illegality or perversity. Consequently, this revision petition is dismissed. (JR Goyal) J. db