2010 (8) TMI 873

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..... s order will dispose of V.A.T. Appeal Nos. 47 and 53 of 2010, as both the appeals involve common questions of law. V.A.T. Appeal No. 47 of 2010, has been preferred by the assessee under section 68 of the Punjab Value Added Tax Act, 2005 (for short, "the Act") seeking quashing of order of the Tribunal, proposing following substantial questions of law: "(I) Whether the AETC Mohali w .....

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..... himself after examining the record and decided all the issues himself? (VI) Whether the order passed by the AETC Mohali is without jurisdiction? (VII) Any other question of law which this honourable court may deem fit under the facts and circumstances of the case." On July 1, 2006, designated officer of the Department, acting under section 51 of the Act, intercepted vehicle of the assesse .....

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..... 50 per cent to 30 per cent. We have heard learned counsel for the appellant. His submission is that4 there was no attempt to evade tax. We find that the Tribunal has only remanded the matter for fresh deci-5 sion and at this stage, the substantial questions of law proposed on behalf of the assessee do not arise for consideration as the said questions can be raised before the appellate authority .....

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