STR 66/09 (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.66/2009 Assistant Commercial Taxes Officer, Ward-II, Anti Evasion, Alwar Vs. M/s. Agarwal Chemicals and another Date Of Order :: 27th March, 2009 Hon'ble Mr. Justice Jitendra Ray Goyal Mr. Jag Mohan Saxena, for petitioner. .......... By the Court :- Heard learned counsel for the petitioner and perused the impugned judgments. 2. The only allegation levelled by the department is that the driver of the vehicle No.RJ-14/1G- 2185 did not get the documents checked at any check post of the State while transporting the goods in his truck on 3/10/2004 which was checked at Phoolbagh Chauraha, Bhiwada but the Deputy Commissioner (Appeals), Commercial Taxes Department, Bharatpur found that all STR 66/09 (2) the documents submitted before the assessing authority were not bogus or erroneous but were in order and the appellate authority set aside the order of penalty passed under section 78(5) & 78(11) of the Rajasthan Sales Tax Act, 1994. Keeping in view the ratio laid down in the case of State of Rajasthan Vs. Tajinder Pal (Tax Update Volume 6 Page 84), the Rajasthan Tax Board, Ajmer upheld the order of the first appellate authority. 3. I have considered the submissions made by the learned counsel for the petitioner. In my considered view this matter is squarely covered by the Division Bench Judgment of this Court in State of Rajasthan Vs. Tajinder Pal (Tax Update Volume 6 Page 84), therefore, I do not find any impropriety or illegality in the impugned judgments. 4. Consequently, this revision petition along with stay application is dismissed at the stage. (J.R. Goyal),J. V.S. Shekhawat/- Jr. P.A. D69