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    <title>1990 (2) TMI 268 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>The Tribunal set aside the penalty imposition orders, treating the deposited amount as security, and directed the Commercial Tax Officer to review the seizure and penalty imposition propriety within a month based on previous judgments. The Tribunal disapproved of the form of notices issued, instructed the Officer to notify applicants of the hearing date, and disseminate judgment copies to relevant check-posts for guidance. No costs were awarded in the case involving the delay in filing seizure of goods applications.</description>
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      <description>The Tribunal set aside the penalty imposition orders, treating the deposited amount as security, and directed the Commercial Tax Officer to review the seizure and penalty imposition propriety within a month based on previous judgments. The Tribunal disapproved of the form of notices issued, instructed the Officer to notify applicants of the hearing date, and disseminate judgment copies to relevant check-posts for guidance. No costs were awarded in the case involving the delay in filing seizure of goods applications.</description>
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