2000 (5) TMI 1056

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....hed some goods from Delhi to Chanalon near Kurali in the State of Punjab through vehicle No. HR-38-C7998. This vehicle was intercepted by the Assistant Director (Enforcement), Excise and Taxation Department, Punjab, Chandigarh, along with his supporting staff on December 11, 1998 as the officer concerned doubted the genuineness of the bills and other documents carried by the driver of the vehicle.....

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....n the petitioner's furnishing a bank guarantee which has since been encashed by the respondents. We are also informed that the petitioner was also made to deposit another sum of Rs. 10,000 as godown charges which according to the petitioner it was not liable to pay. It is against the order of the Deputy Director (Enforcement) that the present writ petition has been filed under article 226 of the C....

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....arrying the goods and since no one appeared in response thereto the department was justified in imposing the penalty of Rs. 60,000 in the circumstances of the case. He further contends that it is not necessary to issue any notice to the petitioner who claims to be the owner of the goods. He has referred to the definition of the term "owner" as contained in the Punjab General Sales Tax Rules, 1949 ....

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.... impugned order was passed in contravention of the principles of natural justice and also in contravention of the statutory provisions. We have, therefore, no hesitation in quashing the impugned order passed by the Deputy Director. The view we have taken finds support from the Division Bench judgment of this Court in Aero Club v. State of Punjab [1997] 104 STC 349. The case is remanded to the Assi....