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TMI Blog2009 (5) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... tant petition under section 22(2) of the Punjab General Sales Tax Act, 1948 (for brevity, "the PGST Act") for issuance of direction to the Punjab VAT Tribunal, Chandigarh-respondent No. 3 (for brevity, "the Tribunal") to state the case and refer the questions of law emerging from its order dated August 11, 2003 (P6) passed in Appeal No. 263 of 2000-01. Brief facts of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detained by the Assistant Director (Enforcement) Punjab, under section 14B(6) of the PGST Act on the premise that the Goods Receipt (GR) was not accompanying the documents. On January 18, 1999, the Deputy Director (Enforcement) imposed a penalty of Rs. 60,000 under section 14B of the PGST Act by arriving at a conclusion that the there was an attempt to evade tax (P3). The dealer-petitioner filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application under section 21A(2) of the PGST Act before the Tribunal for rectification of order dated August 11, 2003 (P7), which was dismissed on February 23, 2005 (P9). Feeling aggrieved with the orders passed by the Tribunal, the dealer-petitioner filed CWP No. 17919 of 2005 in this court, which was disposed of on December 13, 2006 by relegating it to avail of alternative remedy of filing r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) Whether, in the circumstances of the case, there is any attempt to evade tax, which is mandatory requirement for imposition of penalty under section 14B of the Punjab General Sales Tax Act, 1948? (2) Whether the dealer has committed any offence by sending the goods sold to Calcutta dealer, to a Punjab dealer on the instructions of the buyer for job-work? Having heard learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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