PAWAN KUMAR SOHAN LAL Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Present appeal under Section 68 of Punjab Value Added Tax Act, 2005 (for short the ''Act)'' is directed against the order of Value Added Tax Tribunal, Punjab Chandigarh dated 22.4.1010. Vide the aforesaid order, the Tribunal has upheld the levy of penalty under Section 51(7) (b) of the Act.

(2.) The Tribunal has found that the iron goods from Mandi Gobindgarh were said to be dispatched to Killianwali, District Bhatinda on the basis of documents and invoices issued by M/s Shree Maya Tranding Company, Mandi Gobindgarh in favour of the appellant. During the penalty proceedings, statement of the driver was also recorded. A booking slip was found regarding the movement of the vehicle to Sangari and Hanumangarh in the State of Rajsthan.

(3.) The Tribunal recorded a finding that the goods were in fact to go to Rajsthan and the documents which the driver was carrying were not genuine and penalty was imposed.