1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR : O R D E R : Asstt. Commercial Taxes Officer, Anti Evasion, Pali Vs. M/s Kiran Global Cams Piplag, Beawar (S.B. Civil (VAT) Revision Petition No.232/2010) DATE OF ORDER : December 08, 2010 P R E S E N T HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS _________________________________________ Mr. Vineet Kumar Mathur for the petitioner. BY THE COURT : In the instant VAT revision petition, filed under Section 84 of the Rajasthan Value Added Tax Act, 2003, Assistant Commercial Taxes Officer, Anti Evasion, Pali is challenging judgment dated 16.06.2010 passed by Rajasthan Tax Board, Ajmer in Appeal No.1151/2009/Ajmer. I have perused the order impugned passed by the learned Tax Board. It is evident from perusal of the finding that all the documents were placed for perusal at the time of checking of the vehicle and Form No.47 was also produced along with the reply to the notice. 2 Therefore, learned Tax Board while following the judgment in the case of D.P. Metals' case (reported in (2007) 7 SCC 269) dismissed the appeal. In my opinion, no error has been committed by the learned Tax Board, Ajmer. So also, as per finding given in the order dated 08.06.2009 passed by the Deputy Commissioner (Appeal)-IV, Commercial Taxes, Jaipur (Camp Ajmer) and finding of the Tax Board in the impugned judgment dated 16.06.2010 that there is no question of evasion of any tax because all the relevant documents were produced at the time of checking. I am, therefore, of the opinion that concurrent finding arrived at by both Deputy Commissioner (Appeals) and learned Tax Board does not require any interference. More so, the judgment impugned is based upon the adjudication made by apex Court in D.P. Metals' case (supra). In this view of the matter, no question of law emerges in this revision petition for consideration by this Court. Hence, this revision petition is hereby dismissed. (Gopal Krishan Vyas) J. Ojha, a. 3