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TMI Blog2010 (8) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 was empowered to pass order under section 51(7)(c) of the Act when no fresh notification was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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 assessee to ascertain whether there was any attempt at evasion of tax. Finding that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. Accordingly, these appeals are dismissed. A photocopy of this order be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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