2011 (1) TMI 1291

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....een filed by the assesseeappellant under section 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated June 11, 2009 passed by the Value Added Tax Tribunal (hereinafter referred to as "the Tribunal") in Appeal (VAT) No. 246 of 2008-09, proposing to raise the following substantial questions of law: "(a) Whether the act on the part of the r....

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....se and Taxation Officer, Ludhiana- respondent No. 3. The assessee produced the relevant documents like stock register, challan but respondent No. 2 vide order dated April 25, 2007 imposed the penalty amounting to ₹ 1,39,500 under section 51(7)(b) of the Act. Feeling aggrieved, the assessee approached the Deputy Excise and Taxation Commissioner (Appeals), Ludhiana Division, Ludhiana-responden....

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....rrently come to the conclusion that there was an attempt on the part of the dealer to evade tax and accordingly penalty amounting to ₹ 1,39,500 was imposed under section 51(7)(b) of the Act. The relevant finding recorded by the Tribunal is as under: "As per section 51(2) of the Punjab Value Added Tax Act, owner or person in charge of the goods has to carry with him goods vehicle record....