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.84/2009 Assistant Commissioner, Anti-Evasion, Circle-III,Jaipur Vs. M/s. Desai Brothers Limited, Jaipur Date Of Order :: 2nd September, 2009 Hon'ble Mr. Justice Jitendra Ray Goyal Mr. Dharmendra Pareek on behalf of Mr. Jag Mohan Saxena, for petitioner. ....... By the Court :- This sales tax revision petition under section 86 of the Rajasthan Sales Tax Act,1994 has been filed by the petitioner-department against the judgment dated 16/9/2008 passed by Rajasthan Tax Board, Ajmer whereby the appeal of the petitioner-department has been dismissed and the judgment of the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur dated 22/12/2007 by which the penalty imposed by the Assessing Authority was set aside, has been affirmed. Heard learned counsel for the petitioner and perused the judgments of the authorities below. The Deputy Commissioner (Appeals) as well as Rajasthan Tax Board, Ajmer arrived at concurrent finding that in the absence of mens rea penalty cannot be imposed. I do not find any illegality or perversity in the impugned judgments. Consequently, this sales tax revision petition along with stay application is hereby dismissed. (J.R. Goyal),J. VS Shekhawat/- Jr. P.A. D51