Transporting goods via route which didn't have check post : No Penalty

No penalty even when assessee was transporting goods via route which didn't have check post as he had genuine docs

[2015] 57 taxmann.com 425 (Rajasthan)

HIGH COURT OF RAJASTHAN

Assistant Commissioner of Commercial Tax, Bharatpur

v.

Mukesh Singh

Section 78 of the Rajasthan Sales Tax Act, 1994 - Penalty - For violation of provisions of Act - Competent Authority checked a vehicle transporting refined lude oil from Jaipur to Agra and having found that vehicle was moving on road which did not have check-post imposed penalty under section 78(10A) upon driver of vehicle - First Appellate Authority set aside penalty imposed upon driver - Tax Board upheld impugned order - Record showed that documents produced by driver were neither found to be incomplete nor forged one and only contention raised by revenue was that said documents did not bear stamp of any check-post - Whether imposition of penalty was not justified - Held, yes [Paras 3 and 4] [In favour of assessee]