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.69/2009 Assistant Commercial Taxes Officer, Anti Evasion-II, Zone-II, Jaipur Vs. M/s. Goodwill Agencies and another Date Of Order :: 17th April, 2009 Hon'ble Mr. Justice Jitendra Ray Goyal Mr. Dharmendra Pareek on behalf of Mr. J.M. Saxena, for petitioner. ........ By the Court :- This S.B. Sales Tax Revision Petition has been preferred by the Assistant Commercial Taxes Officer, Anti Evasion-II, Zone-II, Jaipur against the judgment and order dated 9/7/2008 passed by Rajasthan Tax Board, Ajmer in Appeal No.1016/2006 whereby the order of Deputy Commissioner (Appeals)-1st , Commercial Taxes, Jaipur dated 21/11/2005 allowing the appeal and setting aside the penalty imposed by Assistant Commercial Taxes Officer, Anti Evasion-II, Zone-II, Jaipur was affirmed. 2. Having heard the learned counsel for the petitioner and keeping in view the reasons mentioned in the impugned judgment and also the fact that compliance of Rule 51-A of the Rajasthan Sales Tax Rules, 1995 has not been made before conducting the survey and without the presence of the independent witnesses the survey was conducted, therefore, I do not find any illegality or impropriety in the impugned judgment. 3. Consequently, this revision petition along with stay application is dismissed. (J.R. Goyal),J. V.S. Shekhawat/- Jr. P.A. D64