- (1.) Delay of 5 days in refiling the appeal is condoned.
(2.) This appeal has been preferred by the assessee under Section 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 22.11.2013 (Annexure A-3) passed by the Value Added Tax Tribunal, Punjab (hereinafter referred to as "the Tribunal"), order dated 22.2.2013 (Annexure A-2) passed by respondent No.1 and order dated 1.8.2012 (Annexure A-1) passed by respondent No.2, claiming the following substantial questions of law:- (i) Whether any order of penalty can be passed on the presumption that there was an attempt to evade tax? (ii) Whether, in the facts and circumstances of the case, when proper and genuine documents have been produced, an order of penalty under Section 51 of the Punjab Value Added Tax Act, 2005, could be passed? (ii) Whether, in the facts and circumstances of the case, an order of penalty under Section 51 of the Punjab Value Added Tax Act, 2005 could be passed due to inadvertent clerical mistake on the part of appellant?
(3.) Briefly stated, the facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The appellant is a proprietorship concern. On 24.7.2012, vehicle No. CH-04J-0704 loaded with Iron Plates voluntarily reported at Information Collection Centre (ICC), Zirakpur. The said material was detained under Section 51(6)(a) of the Act by the Barrier Authorities for verification of transaction. Respndent No.2 vide order dated 1.8.2012 (Annexure A-1) imposed the penalty of Rs. 1,70,900/- under Sections 51(7)(b) and 51(12) of the Act. Feeling aggrieved, the appellant filed an appeal before respondent No.1 who vide order dated 22.2.2013 (Annexure A-2) dismissed the appeal. Still dissatisfied, the appellant approached the Tribunal by way of an appeal. The Tribunal vide order dated 22.11.2013 (Annexure A-3) upheld the penalty and dismissed the appeal. Hence, the present appeal.;