Penalty for attempted tax evasion sustained where goods were intercepted without genuine transport documents and no substantial question of law arose.

Penalty under section 51(7)(c) of the Punjab Value Added Tax Act, 2005 was upheld where goods were intercepted without genuine transport documents, the driver was found to have attempted to avoid the check post, and the explanation of loss of documents in transit was rejected. Concurrent factual findings showed the documents were produced only after detention and no account books were produced to displace the inference of attempted tax evasion. In appeal under section 68, no substantial question of law arose because the findings were not shown to be perverse, so the challenge failed.

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Issues: Whether penalty under section 51(7)(c) of the Punjab Value Added Tax Act, 2005 was justified on the facts of the case for alleged attempt to evade tax.

Analysis: The goods were intercepted without production of genuine transport documents at the ICC. The authorities recorded concurrent findings that the driver attempted to avoid the check post, that the explanation of loss of documents in transit was unacceptable, and that the documents were produced only after detention. The assessee also failed to produce account books or show any perversity in the findings of fact. In appeal under section 68 of the Punjab Value Added Tax Act, 2005, no substantial question of law arose from these concurrent factual determinations.

Conclusion: The penalty under section 51(7)(c) of the Punjab Value Added Tax Act, 2005 was rightly sustained and the challenge failed.

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