Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2008 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 841 - PUNJAB AND HARYANA HIGH COURTWhether, in the facts and circumstances of the case, an order of penalty under section 51 of the Punjab Value Added Tax Act, 2005 could be passed when it is an admitted position that no tax was leviable on import of rice from outside the State? Whether, in the facts and circumstances of the case, when documents, on scrutiny, have been found proper and genuine, an order of penalty under section 51 of the Punjab Value Added Tax Act, 2005, could be passed? Whether any order of penalty can be passed on the presumption that there was an attempt to evade tax? Held that:- In view of the stated facts and the finding of fact given by the Tribunal that the assessee-appellant has attempted to evade the tax by manipulating and by pre-planning a scheme or device to evade the tax and thereafter setting in motion the said scheme (feeding of information at ICC, Banur after the vehicles were detained at ICC, Balongi) and thus, attempted to evade the tax under the Act. In view of the above, no substantial question of law arises for the determination by this court in the present appeal and thus, the same is dismissed.
|