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M/s Kamal Trading Company Versus The State of Punjab and another

2016 (3) TMI 376 - PUNJAB AND HARYANA HIGH COURT

Detention of goods under Punjab VAT - Levy of penalty - Section 51(7)(c) - obligation of the detaining officer is under legal obligation to allow 72 hours to the owner of the goods to prove the genuineness of the transaction before him in his office - Held that:- Concurrent findings have been recorded against the asssessee by the authorities below - the assessee had been transporting the goods without the genuine documents and the driver tried to escape from the ICC barrier, Banur but he was app .....

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ssee before the authorities and explained that the goods were purchased from Delhi but the documents of purchases and GR were lost in transit at Delhi. They also failed to produce the account books. Further, the documents were produced later on by the counsel for the assessee after 20 hours of detention. - Appeal dismissed - Decided against the assessee. - VATAP No.48 of 2015 (O&M) - Dated:- 23-2-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG, JJ. For The Appellant : Mr. Surjit Singh Chauh .....

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ion is not lawful when as per provisions of Section 51(7)(c) of the Act ibid, the detaining officer is under legal obligation to allow 72 hours to the owner of the goods to prove the genuineness of the transaction before him in his office? ii) Whether the VAT Tribunal was justified in upholding the levy of penalty for non reporting at the ICC when in a number of cases it has been held that mere non reporting at ICC is not a good ground for levy of penalty under section 51(7)(c) of the Act ibid u .....

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bid to prove an attempt to evade tax by the appellant? 2. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant-assessee is a firm. It is engaged in the business of resale of pulses and other karyana goods at Kharar, (Punjab). It is registered under the PVAT Act and the Central Sales Tax Act, 1956 (in short, the CST Act ). It has been filing its returns regularly with the appropriate authority at Mohali and paying the tax in acc .....

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failed to stop the vehicle there for generation of Form VAT XXXVI. The two police officials from the ICC, Banur overtook the vehicle about half a kilometer beyond the ICC and directed the driver to take the vehicle to ICC. The Excise and Taxation Inspector on duty asked the driver to produce bill and GR pertaining to the goods under transport. The driver produced bill No.3650 dated 11.9.2008 for ₹ 5,69,200/- issued by the Delhi dealer and GR No.2338 dated 11.9.2008 of Dashmesh Carriers fro .....

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officer on the said date and produced the bill and the GR in custody of the driver. Thereafter, the detaining officer forwarded the case to the ETO-cum- Designated officer for taking necessary action under section 51(7)(c) of the PVAT Act. Notice under section 51(7) of the PVAT Act was issued to the assessee for production of account books and to show cause as to why penalty under section 51(7)(c) of the PVAT Act be not imposed. According to the appellant-assessee, though notice was issued by re .....

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ide order dated 6.11.2012, Annexure A.3, the appeal was dismissed. The appellant filed appeal before the Tribunal on the ground that no enquiry had been conducted by respondent No.2 before levying penalty under section 51(7)(c) of the PVAT Act. According to the assessee, the goods were detained on 12.9.2008 while the penalty was imposed on 13.9.2008 without affording any opportunity to it to produce account books and to prove the genuineness of the transaction. The Tribunal vide order dated 30.3 .....

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essee by the authorities below. After examining the evidence on record and hearing both the sides, it has been categorically recorded by the Tribunal in its order dated 30.3.2015, Annexure A.1 that the assessee had been transporting the goods without the genuine documents and the driver tried to escape from the ICC barrier, Banur but he was apprehended and the goods were detained. If the driver had lost the documents in transit, as alleged, he could have informed the assessee and stopped the veh .....

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ey also failed to produce the account books. Further, the documents were produced later on by the counsel for the assessee after 20 hours of detention. The relevant findings recorded by the Tribunal read thus:- 4. Allegedly the goods were purchased from Delhi. The documents of the purchase and GR were lost in transit at Delhi therefore not produced. The driver rather than making efforts to search the documents try to escape without stopping the truck at the ICC. The documents were produced later .....

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