2007 (7) TMI 583

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.... in the business of sale and purchase of various goods including electrical and motor parts. It holds RC No. 0318114775 with the assessing authority, Patiala, with its head office at Manimajra. It is claimed that the appellant has its branches at Jammu and Kashmir and Himachal Pradesh and that it is consignment agent for M/s. Phoenix Lamps Limited, Noida. A copy of the consignee agreement has been placed on record as annexure A1. On July 29, 2005, a vehicle bearing registration No. CH-03-N-0403, carrying motor parts from Zirakpur to Panchkula was intercepted and checked by the Excise and Taxation Officer, Mobile Wing, Chandigarh, along with his supporting staff under section 51 of the Act. The driver of the vehicle produced some documents a....

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....lant-company carrying taxable goods was intercepted while leaving the limit of Punjab State at the exit point of Zirakpur. At that time on enquiry, the driver of the vehicle could not produce the relevant documents covering the goods. The subsequent production of the documents by the company, in my view, had been rightly not taken note of. No plausible explanation was furnished by the driver of the vehicle for not carrying the relevant documents with him. He in his statement, did not even disclose that my mistake by carried documents pertaining to the stock transfer of the goods. Therefore, obviously the goods were being transported by the appellantcompany without valid and proper documents.   The subsequent production of the docume....

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....Punjab Value Added Tax Act, 2005 was rightly imposed on facts and in the circumstances of the case?" According to the learned counsel, the penalty under the provisions of section 51(7) of the Act cannot be considered automatic and the dealer is required to be afforded an opportunity of hearing. It is only after the aforementioned procedure that a finding can be recorded with regard to the intention to evade tax on the part of the dealer. He has maintained that the documents produced albeit later cannot be brushed aside and those documents were not forged. He has submitted that the entries in the books of account are genuine and should have been accepted by the Assistant Excise and Taxation Commissioner. Having heard learned counsel we ar....