HC upheld penalty imposed under Punjab VAT Act for tax evasion...

HC upheld penalty imposed under Punjab VAT Act for tax evasion where goods transported exceeded declared weight and required documentation was not furnished at Inter-State Check Post (ICC). While appellant claimed inability to generate information due to blocked TIN number, subsequent production of retail invoices and GR documents after detention demonstrated clear intent to evade tax. The goods owner's belated submission of documentation violated Section 51(2) requirements for contemporaneous document presentation at ICC. AETC's penalty order under Section 51(7)(c), sustained by VAT Tribunal, was procedurally sound with adequate opportunity for hearing. HC found no grounds to interfere with Tribunal's determination, dismissing the appeal.