TaxTMI 
TaxTMI 
TaxTMI 
2018 (3) TMI 1269
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....Appeal No.86 of 2015, claiming the following substantial questions of law:- "(i) Whether on the facts and circumstances of the case, any attempt to evade the tax of State of Punjab is possible when the goods have been declared at the Himachal Pradesh Sales Tax Barrier before entering the State of Punjab and production of C Form obtained from Punjab Dealer would be mandatory for levy of concessional rate of tax in Himachal Pradesh? (ii) Whether on the facts and in the circumstances of the case, the penalty u/s 51(7) of the PVAT Act can be imposed merely for non-declaration of goods at ICC when no deficiency has been pointed out in the documents accompanying the goods? (iii) Whether the provisions of Rule 64C PVAT Rules, 2005 can be applie....
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....ng the goods, it was checked at the link road connecting Chhatbir with Banur-Landran Road. On asking, the driver produced the relevant documents. The checking officer detained the goods under Section 51(6)(b) of the PVAT Act on the ground that the documents accompanied, the goods were not proper according to law and the assessee was making an attempt to evade the tax by not reporting at the nearest Information Collection Centre (in short, 'ICC') while entering into the State of Punjab. A show cause notice dated 30.10.2013 (Annexure A-4) was issued to the assessee to appear before the detaining/designating officer. The assessee appeared before the checking officer along with the books of account and other relevant documents pertainin....
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.... produce the relevant documents. Still not satisfied, the assessee filed second appeal before the Tribunal. It was pleaded before the Tribunal that the provisions of Rule 64C of the Punjab Value Added Tax Rules, 2005 were not applicable as the goods were coming by road. Further, the penalty under Section 51(12) of the PVAT Act was illegally imposed by the designated officer as the name of the consignor and the consignee was written on the invoice. Vide order dated 08.10.2015 (Annexure A-10), the Tribunal partly allowed the appeal. The penalty under Section 51(7)(c) of the PVAT Act was maintained whereas the one under Section 51(12) of the PVAT Act was deleted. Hence, the instant appeal by the appellant-dealer. 3. We have heard learned coun....
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....he appeal correctly maintained the penalty under Section 51(7)(c) of the PVAT Act and deleted the one under Section 51(12) of the PVAT Act. The relevant findings recorded by the Tribunal in this regard read thus:- "Admittedly, the appellant M/s Jainsons Appliances had dispatched the goods worth Rs. 16,95,912.75/- from Baddi (HP) to Banur situated in the State of Punjab. It was a transaction of sale. The Punjab tax has not been paid. The copy of the VAT XXXVI appended with the documents reveals that the goods were reported on 29.10.2013 at 9.45 PM at the check post Baddi. It is further evident that the driver was apprehended on the link road after more than 12 hours. The distance from Baddi to place of apprehension is not more than 40 Kms. ....
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....e the State of Punjab by any mode of transition. An owner and person incharge of the specified goods, before putting the same into transit for export out of the state, for trade or commerce by any mode of transition, has to report the information relating to such export on the virtual ICC in form VAT-12. Rule 64-C: if a person imports any goods into the State of Punjab either by air or railways or by dry ports then as per Rule 64-C he needs mandatorily to report the said transaction on the virtual ICC in form VAT-12, before taking the delivery of such goods or before transition of such goods by road, which ever is earlier. That means import of all goods by railway or air or by dry port will have to be reported on E-ICC and such reporting ....