- (1.) THIS petition seeks quashing of order dated 28.2.2005 (Annexure P-6) passed by respondent No. 2, Excise and Taxation Officer, Information Collection Centre, Balongi, Distt. Ropar.
(2.) BY the said order, penalty has been imposed on the petitioner by recording a finding that the petitioner attempted to evade tax, by declaring in the invoice, accompanying the goods under transport, were liable to tax at the last stage while as per provisions of the Punjab General Sales Tax Act, 1948 (for short 'the Act'), the goods were liable to tax at first stage. Case of the petitioner is that it is a dealer registered under the provisions of the Act at Mohali. It deals in goods manufactured from cast iron and is also a consignment agent of Electro-steel Casting Limited, Kolkata (West Bengal) for cast iron items.
(3.) ON 24.2.2005, the petitioner sent one consignment of goods to a Pathankot dealer through Shiv Shakti Transport Company from its place of business i.e. Mohali to the place of the consignee at Pathankot.;