https://www.taxtmi.com/caselaws?id=160701 Penalty under section 14-B(7) of the Punjab General Sales Tax Act could be levied only against the owner of the goods, and the term "owner" included the consignor or consignee, as applicable. Where the consignor was sought to be proceeded against, notice had to be issued before imposing penalty. As no notice was served on the consignor, the penalty proceedings breached the statutory requirement and the principles of natural justice. The penalty order was therefore unsustainable and was quashed. en-us Mon, 22 May 2000 00:00:00 +0530 Mon, 23 Dec 2013 12:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160701 Penalty under section 14-B(7) of the Punjab General Sales Tax Act could be levied only against the owner of the goods, and the term "owner" included the consignor or consignee, as applicable. Where the consignor was sought to be proceeded against, notice had to be issued before imposing penalty. As no notice was served on the consignor, the penalty proceedings breached the statutory requirement and the principles of natural justice. The penalty order was therefore unsustainable and was quashed. Case-Laws VAT and Sales Tax Mon, 22 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160701