State Authority's Tax and Penalty Order Quashed for Violating Section 129(3) and (4) on Goods Detention.

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....Detention of goods alongwith vehicle - The State authority straightway passed the order which is titled as “Order of Demand of Tax and Penalty”. This order thus clearly breaches the requirement of sub-sections (3) and (4) of Section 129 of the said Act - Order quashed.....