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TMI Blog2008 (2) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 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? (ii) 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? (iii) Whether any order of penalty can be passed on the presumption that there was an attempt to evade tax?" Brief facts giving rise to this appeal are as under: At about 8 a. m. in the morning on April 14, 2005 Sh HPS Gotra, Excise and Taxation Officer intercepted two trucks bearing registration Nos. HR-37-A-4808 and HR-46A-6839 loaded with rice on way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his business premises at Kharar via Barwala Panchkula-Chandigarh and without given any information at the ICC, Balongi or any other ICC en route. (ii) The goods were not covered by any bill/delivery challan/goods receipt as required under section 51(2) of the Act." A notice was issued for April 15, 2005 to the owner of the goods to produce proper and genuine documents and explain the discrepancies as pointed out in the notice at Mohali office. However, Sh. Surinder Kumar Verma, proprietor of the consignee-firm appeared before the Detaining Officer on the same day, i.e., April 14, 2005 at about 10.35 a. m. at the ICC, Balongi and produced the following documents in respect of both the vehicles: 1.. Bill Nos. 22435 and 22436 dated April 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t about 8.30 a. m. and since then both the vehicles were physically stationed at the ICC, Balongi and further that an information had already been given to the Additional Excise and Taxation Officer, Ropar about the detention of the vehicles at about 9.05 a. m. The Assessing Officer had also relied upon the report of the Excise and Taxation Officer which stated that the owner had admitted that the documents pertaining to both the vehicles were with him and on learning about the detention of the vehicles, he rushed to ICC, Banur and got generated the information by producing those documents at the ICC, Banur. The owner put his signatures on the order sheet in token of his having accepted the findings of the Detaining Officer and no account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the goods have not been declared at Balongi barrier. According to him, the goods had already been declared at ICC, Banur and therefore, there was no requirement of again declaring the goods at Balongi barrier. The learned counsel has further argued that the authorities have erred in recording a finding that the appellant had submitted the information at ICC, Banur after the vehicles had been intercepted by the Excise and Taxation Officer. The whole story is based on conjectures and surmises and the penalty proceedings being quasi-judicial in nature should be enforced in case the evasion is proved beyond any doubt. We have heard learned counsel for the appellant and perused the record. The arguments raised by the learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not necessary to wait till the liability to pay the tax actually arose. This finding of the Assessing Officer has been upheld by the Deputy Excise and Taxation Commissioner and the Tribunal, respectively, while passing the impugned orders. So much so, the appellant has not made any attempt to challenge the correctness of the report of the Detaining Officer before this court. There is no averment in the appeal challenging the report of the Detaining Officer nor any argument has been raised to challenge the said report of the Detaining Officer on the basis of which penalty was imposed by the Assistant Excise and Taxation Commissioner, Ropar. Counsel for the appellant had no answer to the question to the effect of how the information was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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