YANSHIKA IMPEX Vs. STATE OF PUNJAB AND ANOTHER

JUDGEMENT

(1.) This petition filed under Article 226 of the Constitution prays for quashing notice dated 4.12.2011 (P-3), issued by the Excise and Taxation Officer-cum-Designated Officer (Mobile Wing) Bathinda-respondent No. 2, under Section 51(6)(a) and (b) of the Punjab Value Added Tax Act, 2005 (for brevity, 'the Act'). A further prayer has been made for directing the respondents to release the vehicles and the goods of the petitioner forthwith.

(2.) Brief facts of the case are that the petitioner is a registered dealer under the Act and engaged in the business of trading of iron and steel goods. It is claimed that during the course of its business, the petitioner has sold certain goods to one dealer of Rajasthan, namely, M/s Shivalik Steel and two dealers of Maharashtra, namely, M/s Anjali Tubes and M/s K.J. Steels, vide Bill Nos. 152, 153, 154 and 157, dated 3.12.2011. In that regard the petitioner made purchases from various parties at Mandi Gobindgarh. It had also issued goods receipts and generated information at the Information Collection Centre of the respondent Excise and Taxation Department, Punjab by generating E-ICC Forms showing the sale by the petitioner and purchases by the ex-Punjab dealers [P-2 (Colly)]. The goods were loaded in three vehicles bearing registration Nos. PB-23F/6142, PB-23E/4445 and MP09HF/7482. It has been further alleged that the vehicles were required to declare the goods at ICC Chullar Kalan located on Lehragaga-Jakhal road, notified by the State of Punjab under Section 51 of the Act. But prior to reaching the said barrier when the vehicles loaded with goods reached village Chotian, located on State Highway, the same were detained by the Excise and Taxation Officer-cum-Designated Officer, Mobile Wing, Bathinda-respondent No. 2 and the impugned notice dated 4.12.2011, under Section 51(6)(a) and (b) was issued stating that the goods were being taken outside Punjab without giving any information at any of the ICC via village Kalian, which is situated in District Sangrur). In the notice dated 4.12.2011, the following discrepancies have been noted:

(3.) On 5.12.2011, the petitioner appeared before the Detaining Officer along with all the account books showing the genuineness of the transaction and requested for dropping of the proceedings. The petitioner has placed on record copies of the account books [P-4 (Colly)]. However, the Detaining Officer insisted on paying a penalty of 50% of the value of the goods, which comes to Rs. 15 lacs. The petitioner has also placed on record various photographs showing the condition of roads of village Kalian where the goods were allegedly found and detained as also the photographs of the 14 tyres huge trailer vehicles loaded with goods and urged that it is practically impossible to ply such vehicles loaded with goods in that village.