Being aggrieved by the aforesaid finding and the companyclusion reached by the High Court, the Assistant Commercial Taxes Officer, Bhiwadi is before us in this appeal.
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.
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.
Leave granted.
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 .
