Ajay Kumar Mittal, J. - (1.) IN this appeal by the appellant -assessee under Section 68(1) of the Punjab Value Added Tax Act, 2005 (for short, "the Act"), the order dated November 29, 2005 of the Sales Tax Tribunal, Punjab, Chandigarh (hereinafter referred to as, "the Tribunal") passed in Appeal No. 597 of 2004 -05 has been challenged. The assessee has claimed that the following substantial questions of law arise for consideration of this Court: 1. Whether the penalty under Section 14B of the Punjab General Sales Tax Act, 1948 is imposable on the facts and in the circumstances of the case?
(2.) WHETHER there is mens rea on the part of the appellant in the present case so as to attract penalty under Section 14B of the PGST Act? Whether penalty under Section 14B is attracted in the present case despite the fact that transaction in the present case has attracted tax at 10 per cent in total in spite of eight per cent otherwise imposable in case the contention of the State Government is accepted?
(3.) WHETHER the order passed by learned Sales Tax Tribunal is perverse and is against the facts borne out of the record?;