TaxTMI 
TaxTMI 
2025 (1) TMI 1435
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....by AETC? (ii) Whether the appellant could have attempted to evade the tax under the Punjab VAT Act by not submitting the bills at ICC despite the fact that the details of bills are duly mentioned in the Statutory Form of Rajasthan (VAT 47) and was produced at the time of generation of information for other transactions? (iii) Whether the ETO (Mobile Wing) has the jurisdiction to check and detain the vehicles at the ICC premises itself even though officers of ICC have the jurisdiction to do so within their premises? (iv) Whether on the facts and circumstances of the case, the ETO (Mobile Wing) can check and detain the vehicles, when the vehicles were at ICC premises and ICC staff could have corrected the information if there were any defects in the documents? 3. Brief facts of the case as narrated in the appeal are that on 19.08.2009, the goods i.e. Iron Goods being transported in the vehicles No. RG-13G-4274 & RJ-13G-8182 were detained by the Excise and Taxation Officer (MW), Bathinda for verification on the grounds that the goods in transit were in excess by weight as detected after weighment and requisite information in respect of the excess goods wa....
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....ds that the penalty under Section 51 (7) (C) of the Punjab VAT Act, 2005 could not be imposed since there was no intention to evade any tax. She has relied upon the judgment passed by this Court in VAT Appeal No.36 of 2012 decided on 26.09.2012, titled as State of Punjab and another Vs. M/s Desai Brothers Limited. 9. Per contra, learned State counsel contends that the appeal filed by the appellant has rightly been dismissed by Ld. VAT Tribunal, Punjab vide its order dated 30.07.2010, since the appellant was not carrying bill and GR of the excess goods at the time of their detention. 10. We have heard the learned counsel for the parties and perused the whole record of this case. 11. Before preceding, it would be necessary to reproduce the relevant portion of Section 51 of the Punjab Value Added Tax Act, 2005, which is reproduced as under:- "51. Establishment of information collection centres or check posts and inspection of goods in transit. "(1) If, with a view to prevent or check avoidance or evasion of tax under this Act, the State Government considers it necessary so to do, it may, by notification, direct for the establishment of a check post or, infor....
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.... may be, and shall furnish in triplicate a declaration mentioned in sub-section (2) alongwith the documents in respect of the goods carried in such vehicle before the officer Incharge of the check post or information collection centre. The officer Incharge shall return a copy of the declaration duly verified by him to the owner or person Incharge of (the goods and) the goods vehicle to enable him to produce the same at the time of subsequent checking, if any: Provided that where a goods vehicle bound for any place outside the State passes through the State, the owner or person Incharge of such vehicle shall furnish, in duplicate, to the officer Incharge of the check post or information collection centre, a declaration in respect of his entry into the State in the prescribed form and obtain from him a copy thereof duly verified. The owner or person Incharge of the goods vehicle, shall deliver within forty-eight hours the aforesaid copy to the officer Incharge of the check post or information collection centre at the point of its exit from the State, failing which, he shall be liable to pay a penalty to be imposed by an order, made by the officer incharge of the check post o....
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....mount of penalty leviable rounded up-to the nearest hundred. (b) If the owner or the person Incharge of the goods has not submitted the documents as mentioned in sub-sections (2) and (4) at the nearest check post or information collection centre, in the State, as the case may be, on his entry into or before exit from the State, such goods shall be detained alongwith the vehicle for a period not exceeding seventy-two hours subject to orders under clause (c) of subsection (7). NOTE: (1) "Person in-charge of the goods" shall include carrier of goods or agent of a transport company or booking agency or any other bailee for transportation and in-charge or owner of a bonded warehouse or of any other warehouse. (2) "information collection centre" shall include Virtual information collection centre. (7)(a) The officer detaining the goods under sub-section (6), shall record the statement, if any, given by the consignor or consignee of the goods or his representative or the driver or other person Incharge of the goods vehicle and shall require him to prove the genuineness of the transaction before him in his office within the period of seventy-two hours of the dete....
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....nd the amount of penalty imposed under sub-section (4) and clauses (b) and (c) of sub-section (7) against a proper receipt in the prescribed manner. Explanation. - The detained goods and the vehicle shall continue to be so detained beyond the period specified in sub-sections (6) and (7), unless released by the detaining officer or enquiry officer against surety or security as provided for in these sub-sections or the penalty imposed, has been realized or the enquiry officer orders release of the detained goods after enquiry, whichever is earlier. " 12. A perusal of the above shows that the object and reasoning behind the establishment of check post or Information Collection Centre or both was to prevent or check avoidance or evasion of tax. Therefore, it is the requirement under Section 51 (2) of the Act that the owner or person Incharge of the goods or a goods vehicle shall carry with him a goods vehicle record, goods receipt, a trip sheet or a log-book, as the case may be, and a sale invoice or bill or cash memo, or delivery challan containing such particulars, as may be prescribed, in respect of such goods meant for the purpose of business, as are being carried in th....