Assistant Commercial Tax Officer vs M/S Romesh Power Products P.Ltd

The Supreme Court held that under Section 78(5) of the Rajasthan Sales Tax Act, the term 'person in charge of the goods' includes the owner of the goods, thereby affirming the imposition of penalty on the owner for failure to furnish the required declaration in Form ST 18-A. The Court found that the High Court erred in its reasoning by suggesting that the penalty could only be levied against the person in charge of the vehicle. Consequently, the Supreme Court set aside the High Court's order and upheld the penalty imposed by the Check-Post Authority.