IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. VAT Appeal No.74 of 2009 Decided on : 25.11.2009 M/s D. K. Industries Limited ....Appellant VERSUS State of Punjab and another ....Respondents CORAM:- HON'BLE MR. JUSTICE M. M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH *** Present:- Mr. Surjit Singh Chauhan, Advocate for the appellant. 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? M. M. KUMAR J. This appeal has been filed under Section 68(2) of the Punjab VAT Act 2005 (for brevity the Act) is directed against the order dated 29.05.2009 (Annexure A-1) passed by the VAT Tribunal Punjab partially dismissing the appeal (appeal filed by the dealer-appellant). A perusal of the order passed by the Tribunal shows that categorical findings have been recorded that 50 packs of Katha of 20 kg each (Total 1000 kg) found to be without any bill/challan and G.R. The driver of the vehicle, being incharge of the goods, has no such document and also did not make any declaration at the ICC. The vehicle was intercepted at Shambhu, ICC by the Assistant Excise and Taxation Commissioner who was incharge of the ICC. He made inquiry exercising VAT Appeal No.74 of 2009 power of designated officer and then passed order imposing penalty under Section 51(7) of the Act. It has been found that the goods were being taken out of State of Punjab without making any declaration at the ICC barrier and there was attempt to evade tax. The value of the goods assessed was Rs.2,50,000/- and penalty under Section 51(7)(c) amounting to Rs.2,43,000/- was imposed. The Tribunal reduced the penalty to Rs.1,21,000/-. Having heard the learned counsel, we are of the view that the appellant has already been granted adequate relief as the amount of penalty has been substantially reduced. There are categorical findings of attempt to evade duty which is proved by concealment of consignment which was exigible to tax. We find that no substantial question of law warranting admission of the appeal would arise. Therefore, the appeal is wholly without merit and the same is accordingly dismissed. (M. M. Kumar) Judge (Jaswant Singh) November 25, 2009 Judge ashish 2