(1.) The present writ petition have been preferred against the notices under Rule 48 of the Rajasthan Sales Tax Act, 1994 under Section 78 Sub-section 8 whereby the petitioner was called upon to submit the explanation. Hence, these writ petitions are being decided by this common order.
(2.) Learned counsel for the petitioner submits that the petitioner has filed reply to the notice under Section 78(8) of the Act. In all the four writ petitions, the petitioner has deposited the entire penalty amounts as under: <FRM>JUDGEMENT_170_LAWS(RAJ)7_2002_1.html</FRM>
(3.) Thus, in lieu of the penalty, the petitioner has deposited Rs. 17,93,214/- in total. Learned counsel further submits that goods of the five trucks have already been released and one truck No. RJ-14-G-5526 was also released by the Department itself, but the remaining four trucks belonged to the petitioner have not been released.