Imposition of penalty in lieu of confiscation of the vehicle -...

Imposition of penalty in lieu of confiscation of the vehicle - absence of E-way bill - In the present case the intention of the petitioner is clear that the goods were being transported in the vehicle, with an intention to evade the tax - respondent authorities have shown material, which indicate and infers the intention of the petitioner, which is evasion of tax. - Levy of penalty confirmed - HC