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M/s Manju Sanitary Wares Versus State of Punjab and another

2016 (10) TMI 259 - PUNJAB AND HARYANA HIGH COURT

Evasion of Entry tax - detention of goods - imposition of penalty u/s 51(7)(c)of that PVAT Act - two consignments originating from two consignors meant for two different consignees in the same vehicle - purchase of goods by the appellant on concessional rate of tax against form 'C' - entry tax for one consignment duly deposited and delay in submission of entry tax on other consignment - whether the deposit of tax was made duly and no evasion of tax involved? - Held that: - The appellant claimed .....

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-, hence, even the amount also did not tally. Further, if the agent could deposit the amount of tax for one consignment before the amount was deposited by the appellant in his accounts, he could very well deposit the same for the second consignment as well. The process for deposit of money started only after the goods were detained and were in the process of verification to create evidence - evasion of entry tax established - imposition of penalty justified - appeal dismissed - decided against a .....

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and circumstances of the case, the appellant has made any attempt to evade the tax even though Entry Tax had been deposited in the account of person who has to hand over money to the driver even before the goods have been detained ? (ii) Whether on the facts and circumstances of the case, the findings recorded by the appellate authority and Tribunal are perverse in nature inasmuch as they have recorded that the goods had been detained at 10.52 AM, whereas the detention order records it to have .....

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e appellant on concessional rate of tax against form 'C'. In one of the consignments, the consignee was M/s Manju Sanitary Ware, namely, the appellant, whereas in the other, the consignee was M/s Manju Enterprises. Statutory form No. 402 for export of goods outside the State of Gujarat was generated for both the consignments. The goods were declared at Information Collection Centre, Sito Gunno. The entry tax leviabe for one consignment imported by M/s Manju Enterprises was deposited by t .....

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was upheld in appeal by the first appellate authority as well as the Tribunal. The submission is that when the vehicle was still at the barrier, documents of both the consignments were with the driver, there was no question of non-declaration of one consignment. The purchase was on concessional rates against statutory form 'C'. In case, the goods are not entered in accounts of the appellant, he will have to pay higher rate of tax to Gujarat dealer, hence, there was no benefit to evade t .....

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ent. It was during that process that it could be found out that there was second consignment as well, which was not declared. The transfer of money in the account of the agent and non-deposit thereof at the check post at the initial stage, is merely a story concocted by the appellant. Such an agent is not recognised in law. It is a private arrangement of the appellant. Once, according to the appellant, the agent had deposited the tax for one consignment, when it was declared at the check post at .....

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