- (1.) This order shall dispose of GSTR Nos. 17 to 24 of 2010 inviting this court to decide of the following questions of law referred by Sales Tax Tribunal, Punjab vide the order dated May 3, 2005: (i) Whether the Deputy Excise and Taxation Commissioner exercising the powers of appeal under section 20(1) (a) is an authority subordinate to Commissioner for the purposes of section 21(1) of the Act? (ii) Whether the Commissioner has jurisdiction to revise the order passed by the Deputy Excise and Taxation Commissioner while acting as an appellate authority ? The said questions of law are said to have arisen on account of the interception of car bearing No. RJ 14-T 3527 carrying taxable goods, i.e., diamonds in four pouches. The Assistant Excise and Taxation Commissioner (Mobile Wing), Patiala, imposed the penalty of Rs. 76,89,812 vide the order dated August 19, 2002.
(2.) The said order was challenged by the dealers-respondents before the Joint Director (Enforcement), Patiala. Initially, the appeals were not entertained for want of mandatory pre-deposit of 25 per cent of the amount of penalty but the Tribunal permitted the dealers to deposit the amount by August 6, 2003 vide its order dated July 28, 2003. The dealers deposited the aforesaid amount. The Deputy Excise and Taxation Commissioner-cum-Joint Director (Enforcement), Patiala allowed the appeals vide the order dated August 25, 2003 and quashed the penalty imposed vide the order dated August 19, 2002.
(3.) On a reference made by the Assistant Excise and Taxation Commissioner, the Additional Excise and Taxation Commissioner in exercise of the revisional jurisdiction of section 21 of the Punjab General Sales Tax Act, 1948 (for short, "the Act") has set aside the order passed by the Deputy Excise and Taxation Commissioner-cum-Joint Director (Enforcement), Patiala and restored the penalty of Rs. 76,89,812 vide the order dated October 13, 2003.;