S.B.CIVIL SALES TAX REVISION NO.239/2008 (ACTO VS. M/s Ashok Leland Alwar) DATE OF ORDER : 10/4/2009 HON'BLE DR.JUSTICE VINEET KOTHARI Mr.Rishabh Sancheti for Mr.V.K.Mathur, for the petitioner. Mr.Vivek Singhal, for the respondent. Learned counsel for the respondent fairly submits that the controversy involved in the present case is covered by the recent decision of Hon'ble Supreme Court in case of ACTO Vs. Bajaj Electricals Ltd. - 2008 (18) VST 436 in which the Hon'ble Supreme Court has held that the penalty under Section 78(5) could be imposed on the owner of the goods even prior to the amendment w.e.f. 22/3/2002. The Tax Board has set aside penalty only on this ground. In view of the aforesaid submissions and law laid down by the Hon'ble Supreme Court against the assessee, the present revision deserves to be allowed and is accordingly allowed. The impugned order of the Tax Board is set aside. The matter is remanded back to Tax Board for reconsideration of the case in accordance with the law laid down by Hon'ble Supreme Court in State of Rajasthan & Anr. vs. D.P.Metal – 2001(124) STC 611 (SC), ACTO Vs. Bajaj Electrical ltd. - 2008 (18) VST 436 and Guljag Industries vs. Commercial Taxes Officers – 2007 (9) VST 1. (DR.VINEET KOTHARI), J. item no.64 baweja/-