TaxTMI 
TaxTMI 
2000 (4) TMI 830
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....er the Punjab General Sales Tax Act, 1948 (for short the Act). It is alleged that in the normal course of business the petitioner sold goods to Aman Marble Granite, Dholpur in Rajasthan for an amount of ₹ 2,74,841/- and the gods were despatched as per bill No.2 on 11.4.2000. It is further alleged that the sale was inter-State and, therefore, a sum of ₹ 5,497/- was paid as central sales....
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....tioner executed a bond with sureties in the prescribed manner. Notice of motion was issued in this case. Shri Banger appeared in person and stated that the petitioner appeared before him only on 18.4.2000 for the release of goods without any surety bonds and when he was told to furnish security as required to Sub-section (6)(i) of Section 14B of the Act he appeared again on 20.4.2000 with surety b....
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....rity or executes a bond with sureties in the prescribed manner. When the petitioner furnished a bond with sureties there was no reason why Shri Banger did not release the goods as under the statute he alone was duty bound to release them no matter where the file was. The petitioner states that this officer keeps harassing the transporters at the barrier and detains goods some times on flimsy groun....