TMI Blog2007 (12) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty. Once it is established that the dealer was guilty of suppression of sales by charging less tax, it was the discretion of the Assessing Officer to have reduced the quantum of penalty. Since the goods were meant for trade, the amount of penalty cannot be said to be excessive in any manner. In the facts and circumstances, no question of law much less a substantial question of law would arise from the impugned order as claimed by the appellant. Appeal dismissed. - VAT Appeal No. 1 of 2006 - - - Dated:- 10-12-2007 - KUMAR M.M. AND AJAY KUMAR MITTAL , JJ. The judgment of the court was delivered by AJAY KUMAR MITTAL J. In this appeal by the appellant-assessee under section 68(1) of the Punjab Value Added Tax Act, 2005 (for short, the Act ), the order dated November 29, 2005 of the Sales Tax Tribunal, Punjab, Chandigarh (hereinafter referred to as, the Tribunal ) passed in Appeal No. 597 of 2004-05 has been challenged. The assessee has claimed that the following substantial questions of law arise for consideration of this court: 1. Whether the penalty under section 14B of the Punjab General Sales Tax Act, 1948 is imposable on the facts and in the circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decisions of the Supreme Court in Hoosein Kasam Dada (India) Ltd. v. State of Madhya Pradesh [1953] 4 STC 114; AIR 1953 SC 221 and Ramesh Singh v. Cinta Devi AIR 1996 SC 1560 in support of his submission. Mr. K.L. Goyal, learned counsel for the appellant, vehemently controverted the submissions made by the learned State counsel and argued that under section 68 of the 2005 Act, the present appeal is maintainable and he relied upon section 92 in his support. Elaborating further, he submitted that the 2005 Act came into force from the 1st day of April, 2005 and the Tribunal having decided the matter after that day, the provisions of the 2005 Act would govern the filing of appeal and, therefore, the present appeal is maintainable. Our attention was drawn to the judgments of the honourable Supreme Court in Garikapati Veeraya v. N. Subbiah Choudhury AIR 1957 SC 540, Commissioner of Income-tax, Bangalore v. Venkateswara Hatcheries (P.) Ltd. [1999] 237 ITR 174; AIR 1999 SC 1225 and a Full Bench judgment of this court in Parshotam Dass v. State of Haryana AIR 2003 P H 301. We have given our thoughtful consideration to the submissions of the learned counsel for the parties but do not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to the High Court shall, as far as may be, apply in the case of appeals or revisions under this section. . . . Section 92. (1) With effect from the date of coming into force of this Act, the Punjab General Sales Tax Act, 1948 (Punjab Act 46 of 1948), shall stand repealed. (2) The repealing of the Act under sub-section (1) shall not, (a) revive anything not in force or existing at the time when the repeal takes effect; or (b) affect the previous operation of the repealed Act or anything done or suffered thereunder; or (c) affect any obligation, or liability acquired, accrued or incurred under the repealed Act; or (d) affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the repealed Act; or (e) affect any investigation, enquiry, assessment, proceeding, any other legal proceeding or remedy instituted, continued or enforced under the repealed Act, and any such penalty, forfeiture or punishment or any proceeding or remedy instituted, continued, or enforced under the repealed Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iculty arises in giving effect to the provisions of this section, the State Government may, by general or special order published in the Official Gazette, do anything not inconsistent with such provisions which appears to it to be necessary or expedient, keeping in view the context of the subject-matter. Under section 68(1) of the 2005 Act, it has been provided that an appeal or revision shall lie to the High Court from every order which has been passed by the Tribunal while exercising appellate or revisional jurisdiction, if the High Court is satisfied that the case involves a substantial question of law. Section 92 deals with repeal and saving of Punjab Act 46 of 1948. Under sub-section (1), the provisions of the Punjab General Sales Tax Act, 1948 have been repealed. Sub-section (2) is in terms of section 6 of the General Clauses Act, 1897 (for short, the 1897 Act ) and provides for eventualities enumerated therein in view of repealing of the 1948 Act under subsection (1). Sub-section (3) thereof, amongst others, provides that even after repeal, all rules and notifications which are issued under the old Act shall remain in force unless they are specifically repealed or wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent coming into force with effect from the date of enforcement of the re-enacted provision . . . In Parshotam Dass's case AIR 2003 P H 301, the Full Bench of this court of which one of us (M.M. Kumar, J) was a Member was considering the effect of two Acts, i.e., the Code of Civil Procedure (Amendment) Act, 1999 and the Code of Civil Procedure (Amendment) Act, 2002 which came into force with effect from July 1, 2002, on the letters patent appeals in the High Court which right had been taken away by the said amendments. The issue which was formulated reads as under: (1) Whether letters patent appeal would lie against the judgment and decree passed by the learned single judge in an appeal arising from an original or appellate decree or order? (2) Whether the letters patent appeals filed before July 1, 2002 are liable to be dealt with and decided in accordance with amended section 100A of the C.P.C.? The first question was answered in the negative and under the second issue, it was held that the letters patent appeal filed before July 1, 2002 shall be governed by the unamended provisions. The Full Bench observed that mere existence of a right of appeal on the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appeal would not be dislodged by the enactment of the new Act. It was held that in that situation, the appellant would be entitled to file the appeal without fulfilling the requirement of the proviso to section 173 of the new Act. This is not the position in the present case. Now, adverting to the merits of the present case, it may be noticed that the Tribunal while deciding the appeal observed that the dealer had admitted the factual position regarding supply of material to the Panchkula Society directly by change of documents by ISSCO, Chandigarh who was the main supplier and that the dealer was working on its behalf as a supply contract as well as transporter. The only plea raised by the appellant was that this transaction was first of its kind and it was not aware of the legal position regarding charging of eight per cent inter-State tax and it was under those circumstances that only two per cent tax has been charged and had prayed for taking a lenient view and for reduction of the penalty to the minimum. A perusal of the aforesaid observations shows that the dealer had admitted regarding the commission of the offence but had only prayed for reduction in the quantum of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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