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2010 (2) TMI 1086 - PUNJAB AND HARYANA HIGH COURTWhether the information collection centre authorities appointed under the Punjab General Sales Tax Act, 1948, can detain the goods and impose penalty under section 14B of the Act even if the incharge of the vehicle has voluntarily came to the information collection centre and produced all the papers including bill and goods receipt, if there is a bona fide difference of opinion regarding rate of tax leviable on the goods under transport? Held that:- In the absence of any cogent material and specific finding that there has been an attempt to avoid or evade the tax due or likely to be due, no penalty can be imposed on the assessee as contemplated under section 14B(7) of the Act. The substantial question of law as framed by this court is answered in favour of the assessee.
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