9911796707
TMI Blog2013 (9) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... anied by the invoice/GR, statutory form VAT D3 and the insurance policy. Further, there was stamp of ICC at Shambhu on the GR. The driver out of ignorance being illiterate did not generate the declaration at the ICC. The Tribunal without examining the authenticity and veracity of these documents has on suspicion concluded that there was an attempt to evade tax on the part of the appellant. In view of the afore said documents, no conclusion could be drawn that the declaration was not obtained with a view to evade tax unless the documents were rejected on the ground that they were not genuine. The Tribunal was required to have recorded definite finding whether these documents were genuine or not and thereafter adjudicated the matter. - Matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the goods, can be relied upon as final and conclusive, unless an opportu nity of cross-examination is provided to the owner of the goods, upon whom penalty may be imposed for any violation allegedly made by the driver of the vehicle, during the transport of the goods? (iv) Whether driver of the vehicle, after entering Punjab State, from Haryana State, voluntarily entering the information collection centre, furnishing necessary papers for entry, can be held, having violated the provisions of section 51(6)(b) of the Punjab VAT Act, 2005 resulting in imposition of penalty under section 51(7) (c) of the Act ibid? (v) Whether mere non-declaration of goods at entry point in ICC Punjab can result in imposition of penalty under section 51(7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll have to pay higher rate of tax on the goods. Therefore, there can be no attempt to evade tax under the Punjab VAT Act. The goods were insured through insurance policy of New India Assurance Company Limited dated January 28, 2008, annexure A4. On its way from Nilokheri to Bathinda, the driver of the vehicle had to cross the ICC (Import), Shambhu set up by the Punjab Government under section 51 of the Punjab VAT Act. The duty of the driver is to furnish bill, goods receipt (GR) and other documents to the computer clerk who after entering the same returns all the original documents to the driver of the vehicle. Thereafter, necessary entry is made by the ETO and after clearance the police personnel posted there allow the vehicle to move out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on furnishing of bank guarantee on February 1, 2008. Aggrieved by the order, the assessee filed appeal before the first appellate authority which was dismissed vide order dated September 29, 2008, annexure A15. Still not satisfied, the assessee filed appeal before the Tribu nal. Vide order dated April 16, 2009, annexure A18, the Tribunal dismissed the appeal. Hence the present appeal. The learned counsel for the appellant referred to various documents 3 appended along with the appeal as annexures A1 to A11 to urge that there was no attempt to evade tax whereas in fact it was an error or mistake committed by the driver of the vehicle not to have checked whether decla ration was entered at the ICC centre. It was submitted that the tax wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... generate the declaration at the ICC. The Tribunal without examining the authenticity and veracity of these documents has on suspicion concluded that there was an attempt to evade tax on the part of the appellant. In view of the afore said documents, no conclusion could be drawn that the declaration was not obtained with a view to evade tax unless the documents were rejected on the ground that they were not genuine. The Tribunal was required to have recorded definite finding whether these documents were genuine or not and thereafter adjudicated the matter. Thus, in the facts and circumstances noticed hereinabove, it would be appropriate if after setting aside the impugned order dated April 16, 2009, annexure A18, passed by the Tribunal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
