IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. VAT Appeal No.52 of 2010 Date of decision: 24.8.2010 M/s Hindustan Hydraulics Pvt. Ltd. -----Appellant. Vs. The State of Punjab & another. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Sandeep Goyal, Advocate for the appellant. --- ADARSH KUMAR GOEL, J. 1. This appeal has been preferred under Section 68 of the Punjab Value Added Tax Act, 2005 against order dated 27.11.2009 passed by the Tribunal in Appeal (VAT) No.443 of 2009, proposing to raise following substantial questions of law:- “1. Whether on the facts and in the circumstances of the case, imposition of penalty under section 51(7)(b) imposed by the AETC and sustained by the Tribunal is justified in the circumstances of the case? 2. Whether on the facts and in the circumstances of the case, violation of rule 57 would attract penalty under section 51(7)(b) which is leviable only for attempt to evade the tax? VAT Appeal No.52 of 2010 2. In view of order passed today in VAT Appeal No.46 of 2010 M/s Nahar Industrial Enterprises Limited v. The State of Punjab & another, this appeal is disposed of in same terms. 3. The appellant may appear before the Tribunal on 22.12.2010 for further proceedings. (ADARSH KUMAR GOEL) JUDGE August 24, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2