Guest (Guest) 24 April 2010
Evasion of tax--Sales tax--Penalty--Check-post--Goods in transit--Finding by Tribunal documents complete and in possession of person in charge of vehicle--Failure to report at barrier loses significance--No notice sent to consignee as required by amended provision--Levy of penalty vitiated--Punjab General Sales Tax Act (46 of 1948), s. 14B(7)(iii).--State of Punjab v. Khalsa Pulp and Paper Industries Pvt. Ltd. (P&H)
AMIT BAJAJ ADVOCATE (ADVOCATE) 30 April 2010
section 14B was quite important section under PGST Act. Now its section 51 under PVAT Act. Lot of cases u/s 51 arises here in punjab. I got the goods released without penalty, which were seized at the check post barrier at Banur border in punjab just yesterday on the basis of similar facts in the above stated judgement.
AMIT BAJAJ ADVOCATE (ADVOCATE) 30 April 2010
Mere non reporting of goods at check post barrier will not per se prove that there was intention of tax evasion on the part of the dealer.
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