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...
Tag this Judgment!Court : Rajasthan Jaipur
1. Both, the appeal and the cross-objection arise out of the award dated 19.06.2003, passed by the Motor Accidents Claim Tribunal, Jaipur, whereby the learned Tribunal has awarded a compensation of Rs.5,14,200/- and has apportioned the compensation amongst the appellant-claimant, Smt. Sangeeta Parihar, claimant-respondent, Smt. Suraj Parihar, respondent No.5, Mr. Raghav Parihar and respondent No.6, Smt. Bhawna Patel. Smt. Sangeeta Parihar has filed the appeal before this Court, while Mr. Raghav Parihar has filed the cross-objection. Since both the appeal and the cross-objection arise out of the same award, they are being decided by this common judgment.2. The brief facts of the case are that on 18.12.1994, Mr. Ravindra Parihar and his wife, Smt. Sangeeta Parihar and an another lady, Smt. Aruna Swami, were travelling in a Fiat Car, bearing Registration No. RNI 45, from Bheror to Jaipur. Around 9:00 PM, when they reached near the village Aantela, one of the back tires was punctured. Mr. ...
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