VIPUL BARTAN BHANDAR Vs. STATE OF PUNJAB

JUDGEMENT

(1.) By order dated June 29, 2002 the Excise and Taxation Commissioner imposed a penalty of Rs. 92,700 under Section 14-B(7)(iii) of the Punjab General Sales Tax Act, 1948. Earlier when the goods were detained under this provision the petitioner got the same released on furnishing a bank guarantee, The grievance of the petitioner is that a copy of the aforesaid order has been supplied to him only on September 18, 2002 and even though he has 60 days' time to file an appeal before the Deputy Excise and Taxation Commissioner, the respondents are seeking to encash the bank guarantee without allowing the petitioner to file the appeal and obtain appropriate order from the appellate authority.

(2.) For the view that we are taking, it is not necessary to issue notice to the respondents.

(3.) Since a copy of the order imposing penalty has been supplied to the petitioner only on September 18, 2002 let him file an appeal before the Deputy Excise and Taxation Commissioner and make a prayer for stay which will be considered by the appellate authority in accordance with law. The respondents are restrained from encashing the bank guarantee till the stay application, if filed by the petitioner along with appeal within the period of limitation, is decided by the Deputy Excise and Taxation Commissioner. In case no appeal is filed, it will be open to the respondents to encash the bank guarantee after the expiry of the limitation for filing the appeal.