2004 (9) TMI 625

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.... has approached this court for stay against recovery proceedings for recovery of arrears of penalty levied on the petitioner under section 29-A of the Kerala General Sales Tax Act, 1963. It is seen that penalty is sustained in two rounds of appeal and Tribunal order, namely exhibit P-9, is stated to be subject-matter of revision before the division Bench. Of course it is open to the petitioner to ....

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....d towards security. If the petitioner has a case that he suffered loss on account of the release of bank guarantee by the department to the transporter, it is for the petitioner to file a suit against the department or transporter, as the case may be, or against both. There is no scope for interference by this court in recovery proceedings for recovery of penalty levied on the petitioner and su....