IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision: 12.9.2011 VAT Appeal No. 63 of 2010 M/s Pawan Kumar Sohan Lal …..Appellant vs. The State of Punjab …..Respondent CORAM: - HON’BLE MR. JUSTICE HEMANT GUPTA HON’BLE MR. JUSTICE JASWANT SINGH Present: - Mr. Avneesh Jhingan, Advocate for the appellant. Mr. A.P.S. Maan, Addl. A.G., Punjab HEMANT GUPTA, J (Oral) 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. 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. Vat Appeal No. 63 of 2010 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. The order of the Tribunal is based upon the appreciation of fact. It is found as a matter of fact that the goods were dispatched to Sangari to Hanumangarh in Rajsthan and thus, there is an evasion of tax on the basis of goods receipt issued in favour of the present appellant. We do not find any substantial question of law involved in the present appeal. Dismissed. (HEMANT GUPTA) JUDGE 12.9.2011 (JASWANT SINGH) preeti JUDGE 2