[Civil Appeal No.8216 of 2013 @ Special Leave Petition (C) No.4194 of 2010]. This appeal is directed against the judgment and order passed by the High Court of Judicature for Rajasthan at Jaipur in S.B. Sales Tax Revision Petition No.110 of 2009, dated 01.07.2009. By the impugned judgment and order, the High Court has set aside the penalty levied by the Assistant Commercial Taxes Officer, Bhiwadi (Revenue) in exercise of their powers under Section 78(5) of the Rajasthan Sales Tax Act, 1994 (for short 'the Act'). The Assistant Commercial Taxes Officer, Bhiwadi had levied penalty in exercise of his powers under Section 78(5) of the Act against the owner of the vehicle who was carrying certain goods of the assessee. Being aggrieved by the said order, the assessee had carried the matter in further appeal before the various authorities and the same had culminated into a final order passed by the High Court. The High Court has taken the view that the Revenue could not have directed the owner of the vehicle to pay the penalty imposed under Section 78(5) of the Act.
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