Penalty was rightly levied on assessee as declaration form of import of goods was found blank

CST & VAT : Rajasthan VAT - Where goods of assessee were being carried by transporter in a vehicle from Delhi to Bharatpur and Assessing Officer intercepted said vehicle at destination of assessee, while goods had partly been unloaded, and having found that Form VAT-47 was totally blank levied penalty under section 76(6), levy of penalty was justified