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TMI Blog2010 (3) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... portunities. All these facts if cumulatively put together, then the conclusion of evading or avoiding the tax is inevitable. Hence, it is held that the assessee has contravened/ violated the provisions of the Act and the authorities below have rightly imposed the penalty on it (assessee), in the present set of circumstances. Appeal dismissed. - V.A.T.A.P. No. 2 of 2010 - - - Dated:- 10-3-2010 - ASHUTOSH MOHUNTA AND MEHINDER SINGH SULLAR , JJ. The compendium of facts, relevant for disposal of the present appeal filed by the appellant-assessee, M/s. Rajiv Enterprises (for brevity the assessee ) and emanating from the record, is that during the course of checking and in the wake of secret/definite information, the checking officer inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty of Rs. 1,79,739 on the assessee under section 51(7)(c) of the Act, vide impugned order October 24, 2008 (annexure A3). Aggrieved by the impugned order (annexure A3), the assessee filed the appeal before the Deputy Excise and Taxation Commissioner (Appeals), which was dismissed vide order dated February 27, 2009 (annexure A4). Still aggrieved by the impugned order (annexure A4), the assessee filed the appeal before the VAT Tribunal, Punjab, Chandigarh, which was also dismissed, vide impugned order dated August 31, 2009 (annexure A6). The assessee still did not feel satisfied with the impugned orders and filed the present appeal. We have heard the learned counsel for the assessee and have gone through the record with his valua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness during the preceding year and in a petition before the Supreme Court for special leave to appeal, the penalty was sought to be justified on the ground that clause (c) was satisfied as the respondent was a dealer whose actual or estimated turnover was not less than the prescribed amount . So, on the peculiar facts and circumstances of that case, it was held that without calling upon the assessee or the dealer to explain the Department's claim regarding the applicability of clause (c) of section 8A(1) of the U.P. Sales Tax Act, the penalty which was imposed under clause (d) of section 8A(1) could not be sustained by reference to clause (c). Sequelly, in Bakhtawar Lal Kailash Chand Arhti [1992] 87 STC 196 (SC), it was held that pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the instant case, the penalty was imposed under section 51(7)(c) of the Act, which postulates that if such officer is satisfied that the documents as required under sub-sections (2) and (4), were not furnished at the information collection centre or the check post, as the case may be, with a view to attempt to avoid or evade the tax due or likely to be due under the Act, he shall by order, for reasons to be recorded in writing, impose on the consignor or the consignee of the goods, penalty equal to fifty per cent of the value of the goods involved . As is evident from the record that the driver, who was person in-charge of the goods of the assessee, was required to report at the ICC barrier, as contemplated under section 51(2) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... designated officer on October 21, 2008 and the matter was adjourned to October 23, 2008 for final hearing. The designated officer having perused the record and report of the detaining officer came to the conclusion that the driver did not stop the vehicle and crossed the ICC without any information, the vehicle was chased. The assessee neither produced any relevant documents before the detaining officer nor the designated officer to prove the genuineness of the transaction. The Commissioner (Appeals) recorded following finding of fact based on the evidence: I have heard the arguments from both the sides and have gone through the record produced before me. I am fully convinced that the goods amounting to Rs. 3,59,478 are taxable, meant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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