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, thus allowing for the imposition of penalties on the owner. The Court found that the High Court's ruling, which suggested that penalties could only be levied against the person in charge of the vehicle, was incorrect. Consequently, the Supreme Court set aside the High Court's order and upheld the penalty imposed by the Check-Post Authority.