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2012 (10) TMI 409 - PUNJAB AND HARYANA, HIGH COURTEvasion of tax - non furnishing of the set of documents viz. Bill/invoice and GR at the ICC in respect of the consignment of 370 bags of 'Bidis' - Penalty imposed u/s 51(7) (b) of the Punjab Value Added Tax Act, 2005 - Held that:- As due to over-sight of driver he had left the invoice No.1900505 covering 370 bags in the vehicle and on being pointed out by the officer on duty, the driver went back and picked up the remaining documents from the vehicle and produced the same before the officer-in-charge. If the driver had been hiding to evade the payment of tax, he would have kept back Form ELTA-12 as well as Declaration Form-85. When all the documents relating to 370 bags were genuine, proper and complete in all respects and the transaction was voluntarily reported at the ICC, it would be treading in the realm of injustice to uphold the penalty. Leaving behind invoice No.1900505 ibid on the seat, does not seem to be intentional, rather oversight, which being a human mistake was rectifiable and by producing the same within no time before the officer on duty was rectified. The act being attributed to the driver, in no manner, was violative of the provisions of Section 51(2) of the Act. Consequently, the Penalizing Officer was not justified in imposing the penalty under Section 51(7)(b) of the Act, nor the first appellate authority has directed himself in the right perspective by affirming the findings of the officer incharge- cum-ETO, ICC Khallar Khera - in favour of assessee.
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