TaxTMI 
TaxTMI 
2012 (1) TMI 143
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....ions of law: "(1) Whether or not under the circumstances of the case, the appellant has made any attempt to evade tax and thus liable for penalty under section 51(7)(c) of the Punjab VAT Act, 2005? (2) Whether or not under the circumstances of the case, mere negligence of the driver to obtain transit slip under section 51(4) of the Punjab VAT Act, 2005 is sufficient ground to impose penalty under section 51(7)(c), in the absence of any attempt to evade tax and opting for a longer route? (3) Whether or not under the circumstances of the case, penalty under section 51(7)(c) of the Punjab VAT Act, 2005 can be imposed without making any proper enquiry? (4) Whether or not under the circumstances of the case, the order passed by the h....
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....on October 1, 2009 and reached Amritsar instead of Jammu on October 2, 2009. The goods were brought to Amritsar instead of Jammu because there was no direct transportation service available for Jammu from the transport company which was hired for transportation of the goods. The goods were found lying in the godown of M/s. Indian Cargo Booking Agency (Patiala Freightway Regd.), Amritsar, when these were seized by the office of Civil Surgeon, Amritsar, on October 13, 2009. On checking of the documents by the Excise and Taxation Officer, Amritsar, it was found that the goods were meant for trade and were dispatched from New Delhi to Jammu but transit slip was not with the goods. The mandatory information as required under section 51(4) of the....
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....m Delhi to Jammu. The assessee-dealer was unable to give explanation much less satisfactory about the goods which were found at Amritsar as to in what circumstances, the transporter preferred to go via Amritsar. Under the circumstances, the Tribunal recorded that there was possibility of goods being disposed of at Amritsar and there was attempt to evade tax. Accordingly, the penalty imposed by the assessing authority and the appellate authority was upheld by the Tribunal. 6. It would be apposite to refer to the findings recorded by the Tribunal on this issue, which are as under: "The goods were booked on September 5, 2009. These were found lying in the booking agency on October 26, 2009. Desi ghee is not such a commodity, which is not....
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....wn of the transporter at Amritsar. In Punjab Tractors Limited (supra), the chassis and engine numbers of the tractors had tallied with the particulars given in the invoices, but herein, there is nothing on the record to show that the goods lying in the godown are the same, which were dispatched from Delhi. There does not seem to be any identification mark to hold that the goods lying in the godown do conform to the bill. There is no dispute with the proportion that mere non-reporting at the ICC does not warrant imposition of penalty when the documents are genuine and proper, but here in this case, the documents do not cover the transaction. The challan containing a note that the goods were to be reloaded from Amritsar was not produced be....