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of <h1>Court quashes penalty orders due to lack of opportunity for rebuttal. Petition allowed.</h1> <h3>Baby Oil Mills Versus The Intelligence Officer, Agricultural Income-tax and Sales Tax and Others</h3> The court quashed the orders imposing a penalty on the petitioner for stock variation and defects due to lack of opportunity to rebut the allegations. The ... - The petitioner was imposed a penalty based on stock variation and defects found during an inspection. The petitioner was not given an opportunity to rebut the allegations as he was not provided with a copy of the stock register. The court quashed the orders imposing the penalty. The petition was allowed.
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