2014 (8) TMI 1244

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Court. The FIR was registered on receipt of secret information received by Gurmail Singh, Inspector, Information Collection Centre Mandi Killianwali District Sri Muktsar Sahib that M/s Pawan Kumar Sohan Lal has created fictitious firm with intention to evade tax and the vehicle of the firm bearing No.PB-13G-3112 is proceeding to barrier after showing forged documents. The background was that a tanker brought oil from Sangria Rajasthan and after reaching Killianwali the owner of the firm forged documents for Killianwali to Amritsar. The owner of the firm has established the oil mill under the name and style of M/s Pawan Kumar Sohan Lal at Haryana adjoining Punjab and with intention to evade tax used to bring the oil from outer State and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... with a single key stroke. It is further submitted that inspite of proper opportunity given, account books or any other documents have not been produced and petitioner has failed to prove the genuineness of the documents, transaction in question. It is clarified that a attempt to evade tax has been made and the information as required under Section 51(2)(4) of the Act has not been furnished at the nearest ICC while entering in the Punjab. The law point discussed by the petitioner is not applicable to the facts of the present case and the appeal preferred by the petitioners have already been declined by the Deputy Excise & Taxation Commissioner-cum-Joint Director (Investigation) Freozepur and Faridkot Division. With these assertion it is pra....