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TMI Blog2014 (7) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... puted that there was no check-post or information collection centre which had been crossed by the transporter while going from Mandi Gobindgarh to Cheema Chowk, Ludhiana, where the documents were checked. The vehicle had been sent to Ludhiana to get cycle parts loaded which were to be loaded on the metal rolls sold by the petitioner. It was thereafter that e-ICC form was to be generated. As urged by learned counsel for the petitioner, in case the e-ICC form had been generated by the transporter earlier, the goods which were to be fetched from Ludhiana could not have been legally taken by the transporter. Thus, the case of the petitioner is covered under section 51(6)(a) and not under section 51(6)(b) of the Act. Further, the petitioner is a registered dealer under the Act and in such a situation, furnishing of surety bond would be legally permissible and the demand of bank guarantee by the respondents was unjustified. respondents are directed to release the goods and vehicle of the petitioner on furnishing of surety bond forth with - Decided in favour of assessee. - CWP No. 1028 of 2014 - - - Dated:- 13-2-2014 - Ajay Kumar Mittal AND Ms. Anita Chaudhry, JJ. The judgment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have carried e-ICC forms as per rule 64B of the Punjab VAT Rules, 2005 (in short, the Rules ) and because of its failure to do so, the goods were liable to the detained under section 51(6)(b) of the Act. The petitioner pointed out that the e-ICC forms could not be got issued as the transporter had to load more goods from Ludhiana and he had assured that the same would be got issued before the exit of such goods from the State of Punjab. It was also pointed out that in case the e-ICC forms would have been issued for the consignment of the petitioner, then the transporter at Ludhiana would not have been in a position to get e-ICC forms generated for the subsequent consignment of cycle parts in the same vehicle which was yet to be loaded from Ludhiana. The ETO however insisted that he would release the goods only on payment of 50 per cent. penalty or on furnishing of bank guarantee to the tune of 50 per cent. of the value of the goods. Thereafter, the petitioner took legal advice from his lawyer that as per amended section 51(6) (b) of the Act, offence under rule 64B is made out only after the vehicle makes an exit from the State of Punjab and in case the necessary information i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case may be and sale invoice or bill or cash memo or delivery challan containing prescribed particulars in respect of such goods meant for the purpose of business. The said person is required to produce the aforesaid documents on demand by an officer in-charge of a check-post or information collection centre or any other person not below the rank of Excise and Taxation Officer checking the vehicle at any place. However, under the proviso, the persons selling goods from within or outside the State in the course of inter-State trade or commerce shall also furnish or cause to be furnished a declaration with such particulars as may be prescribed. It has further been provided that a taxable person selling or dispatching any goods from within the State to a place outside the State or imports or brings any goods or receives from outside the State is also required to furnish particulars of the goods in a specified form which can be procured from the designated officer duly filled in and signed. Sub-section (3) lays down that at every check-post or information collection centre or at any other place when so required by an officer, the driver or any other person in-charge of the goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods through virtual information collection centre.-(1) Notwithstanding anything contained in rule 64, the owner or person in charge of the specified goods, before putting the same into transit for export out of the State, for trade or commerce by any mode of transition, shall submit information in form VAT-12, through Virtual Information Collection Centre on the official website of the Department, i.e., www.pextax.com; or any other website as may be specified by the Commissioner. (2) Such owner or person in charge, after tendering of the aforesaid information through electronic mode, shall generate electronic receipt bearing unique number allotted to him as a proof for submission of the said information. The aforesaid receipt shall be a necessary document along with the goods receipt, trip sheet or log book, bill or cash memo, sale invoice, vehicle's record, in which such goods are being transported or delivery challan, etc., as the case may be, as a proof for such transaction. (3) The maximum transition time for delivery of goods from the place of departure of such goods to the nearest information collection centre, falling en route towards destination while exiting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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