2017 (3) TMI 1423

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....hdip Singh Brar, Additional Advocate General, Punjab ORDER S. J. Vazifdar, C.J. (Oral) The petitioner has sought a writ of certiorari to quash orders dated 03.08.2016 and 13.05.2016 passed by respondents No. 1 and 2 i.e. the Financial Commissioner Taxation, Punjab and the Collector-cum-Deputy Excise and Taxation Commissioner, Ferozepur Division. 2. The question that arises in this petition is ....

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....er Section 14 of the Act before the Excise and Taxation Commissioner. By an interim order dated 18.05.2016, the Excise and Taxation Commissioner stayed the operation of the order dated 13.05.2016 subject to the petitioner paying Rs. 1 lac. The petitioner paid the amount of Rs. 1 lac and availed the benefit of the order. Ultimately, the Excise and Taxation Commissioner by an order dated 03.08.2016,....

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....ch cases or classes of cases and to such authority as the [State] Government shall by notification declare." 7. Section 14 does not confer a power upon the appellate authority to pass an order more burdensome than the order appealed against. It does not entitle the appellate authority to enhance the penalty. Our attention was not invited to any other provision of the Act that indicated such a po....

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....hich stipulates that an order enhancing any penalty or fine in lieu of confiscation shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed enhancement. The word "modifying" in the opening part of sub-section (3), therefore, includes an order enhancing the penalty and it is for this reason that the first proviso requires an order enhan....