STR 37/09 (1) 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.37/2009 Assistant Commercial Taxes Officer, Flying Squad, Alwar Vs. M/s. Parle Biscuits Pvt. Limited and another Date Of Order :: 3rd July, 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 has been filed by Assistant Commercial Taxes Officer, Flying Squad, Alwar against the order dated 9/7/2008 passed by Rajasthan Tax Board, Ajmer in Appeal No.125/2007 whereby the order of the Deputy Commissioner (Appeals) dated 15/6/2006 has been affirmed. 2. Heard learned counsel for the petitioner and perused the impugned judgment and the other material available on the record. 3. The only allegation of the Revenue is that the vehicle bearing no.RJ-02 G-8195 carrying 200 sugar bags did not stop and get the documents checked at any check post on the way on 2/2/2006 while coming from Uttranchal Bijapur to Nimrana but it is not disputed that when the said vehicle was stopped and checked on 2/2/2006 on Harsoli STR 37/09 (2) Mundawar road, it was found that driver was having all the required documents. Therefore, it cannot be said that incharge of the vehicle was having intention to avoid or evade the tax. Keeping in view the principles laid down in the case of State of Rajasthan Vs. Tajinder Pal (Tax Update Volume 6 Page 84), I do not find any impropriety or illegality in the impugned judgment of Rajasthan Tax Board, Ajmer. 4. Consequently, this revision petition along with stay application is rejected at the primary stage. (J.R. Goyal),J. V.S. Shekhawat/- Jr. P.A. D46