Court : Rajasthan Jaipur
1. Above mentioned two appeals have been preferred by 13 accused persons in all (12+1) against two judgments dated 13.3.2000 and 15.1.2002 passed in Sessions case Nos.3/1999 and 36/2001 respectively by the Court of Addl. District Judge No.1, Sikar, arising out of Ex.P/7written report lodged at P.S. Kotwali, Sikar on 12.9.1998 at 10.30 am for the incident allegedly occurred at 10.00 am on the same day in the business market place of Janki Nath Market where deceased Bhebharam's shop was situated. APPEAL NO.129/2000 2. Accused Jhabar Mal, Jagdish Prasad @ J.P., Mahendra, Bajrang Lal, Hari Ram, Raju @ Rajesh Kumar, Sharwan Kumar, Tara Chand, Mohan, Kishan Singh, Madan Lal & Rohitash Kumar @ Sanjeev Kumar had been set up for trial in the first instance.3. Vide judgment dated 13.3.2000, the accused persons (appellants No.1 to 9 & 12) except accused Kishan Singh and Madan Lal (appellants No.10 & 11) had been convicted for the offence punishable under Sections 147,148, 302/149, 307/149, 326/14...
Tag this Judgment!Court : Rajasthan Jaipur
1. This revision petition has been filed by the Revenue against the order of the Tax Board dtd.6.8.2002 rejecting its appeal against the order of the Dy. Commissioner (Appeals) dtd.8.5.2002 whereby both these Appellate Authorities held that the learned assessing authority was not justified in imposing penalty under Section 78(5) of the Act amounting to Rs.1,95,019/- on the ground that the declaration in Form ST-18A accompanying the other relevant documents like Sale Invoice, Bill of Entry, Transport Receipt etc. was found blank in respect of column No.2 to 9 of the said declaration in ST 18A.2. The learned Tax Board relying upon the decision of this Court in the case of M/s Jitendra and Co. reported in RLW 2000(4) Raj. 69 set aside the said penalty on the ground that since the documents disclosing all the particulars about the columns unfilled in the declaration were available at the time of checking itself, even though the said declaration had a few columns blank, it would be taken as...
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