PRINCIPAL COMMISSIONER OF INCOME TAX RAJBAGH SRINAGAR vs. M/S GRAVITA METAL INC INDUSTRIAL ESTATE KATHUIA J AND K

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE MA CHOWDHARY

5 of 8 herein that the documents accompanying the goods seized at Lower Munda, Check Post were either fake or false. 12. With a view to find out as to whether there is any provision in the Act of 2000 relating to imposition of penalty for bypassing the Commercial Taxes Check Post, we went through the entire Act. We, however