2010 (8) TMI 874

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.... appeal has been preferred by the assessee-dealer under section 68 of the Punjab Value Added Tax Act, 2005 (for short, "the Act") against order dated October 29, 2009 passed by the Value Added Tax Tribunal in Appeal (VAT) No. 495 of 2009, proposing to raise following substantial questions of law: (a) Whether the concerned officer is empowered under section 51 of the Act to impose the penalty an....

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.... which has been upheld in the first appeal as well as in second appeal by the Tribunal. The finding recorded by the Assessing Authority is as under: ". . . It is undisputed that the vehicle in question is owned by the consignor but instead of log book goods receipts of transport has been used. The dealer has failed to produce the record of the transport company. The detaining officer has placed....

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....while dispatching the goods and the same are destroyed as the goods reach destination and no other record is maintained. . ." We have heard learned counsel for the appellant. The learned counsel for the appellant submitted that merely because the goods receipt was fake, inference of attempt to evade tax could not be drawn. We are unable to accept the submission. The finding recorded by th....