Ajay Kumar Mittal, J.

1. Delay of 26 days in refiling the appeal is condoned.

2. This appeal has been filed by the assessee under Section 68 of the Punjab Value Added Tax Act, 2005 (in short “the Act”) against the order dated 13.8.2015 (Annexure P-6) passed by the Value Added Tax Tribunal, Punjab (hereinafter referred to as “the Tribunal”) claiming the following substantial questions of law:-

i) Whether the order passed by the Ld. Tribunal is not perverse, as same has been passed without any evidence on record?

ii) Whether enquiry officer is not required to take any action against the firm who is saying that they have sold the goods without bill?

iii) Whether the version/statement of driver can be believed? If yes, then whether same is upto satisfaction of detaining officer?

iv) Whether books/bills and documents have duly been verified by the authorities, before imposing any penalty?

v) Whether the impugned order is in violation of rules of natural justice and is otherwise sustainable in law?

3. Briefly stated, the facts for adjudication of the present appeal as narrated therein are that the appellant sold the Iron Goods (MS Bar) to M/s Sahib Steel International, Mandi Gobindgarh