SB CIVIL SALES TAX REVISION PETITION NO.26/2008– ACTO V/S M/S TARANG DTD. 20.1.2009 1/2 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR. S.B. CIVIL SALES TAX REVISION NO.26/2008 Assistant Commercial Taxes Officer, FS-I, Jodhpur. versus M/s Tarang PRESENT HON'BLE Dr.JUSTICE VINEET KOTHARI Mr.Rishabh Sancheti, for Mr.Vineet Mathur, for the petitioner. DATE OF JUDGMENT : 20th January, 2009. JUDGMENT 1. The learned counsel for the petitioner submits that the controversy involved in the present case is covered by the recent Supreme Court Decision in the case of Assistant Commercial Taxes Officer V/s Bajaj Electricals Limited reported in 2008(18) VST 436 wherein the Hon'ble Apex Court in which the Hon'ble Apex Court laid down that for blank form ST-18 or said declaration being incorrect, penalty under Section 78(5) of the RST Act is imposable. SB CIVIL SALES TAX REVISION PETITION NO.26/2008– ACTO V/S M/S TARANG DTD. 20.1.2009 2/2 Therefore, in view of aforesaid Supreme Court decision, the order of the Tax Board dtd.22.5.2006 cannot be sustained. 2. No body appears for the assessee despite service. 3. Consequently, this revision petition is allowed and the impugned order of the Tax Board dated 22.5.2006 is set aside and the matter is remanded back to the Tax Board for consideration a fresh on merits in accordance with law after giving an opportunity of hearing to the assessee. No order as to costs. (Dr.VINEET KOTHARI)J. Item No.10 Ss/-