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2017 (3) TMI 1395 - PUNJAB & HARYANA HIGH COURTJurisdiction - Whether the penalizing officer u/s 51(7)(b) of the Act has the jurisdiction to determine the issues on which the matter was remanded by the Tribunal? - penalty - Held that: - issue is regarding determination of nature of transactions. The proceedings u/s 51 of the VAT Act are summary in nature. The officer at the check post can not determine the nature of transaction, that being the job of the regular assessing authority. Accordingly, the proceedings initiated for levy penalty u/s 51 of the VAT Act are quashed - appeal allowed - decided in favor of assessee.
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