2002 (9) TMI 812

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....n Commissioner imposed a penalty of Rs. 92,700 under section 14-B(7)(iii) of the Punjab General Sales Tax Act, 1948. Earlier when the goods were detained under this provision the petitioner got the same released on furnishing a bank guarantee. The grievance of the petitioner is that a copy of the aforesaid order has been supplied to him only on September 18, 2002 and even though he has 60 days' ti....