9911796707
TMI Blog1995 (5) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... t basis to M/s. Embassy Shop, Ludhiana--respondent No. 4 from New Delhi vide invoices, annexures P-2 to P-10-A. The value of the goods in total is stated to be Rs. 16,54,319. The respondent No. 3 detained the goods vide order dated December 31, 1994, annexure P-13. On January 3, 1995, the petitioner-firm offered a bank guarantee of Rs. 5 lacs (annexure P-14) and got the goods released vide release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner and it was consigned to respondent No. 4, M/s. Embassy Shop on agency basis. The petitioner is very much owner of the goods and that is why the pet itioner was interested in getting the goods released and therefore, bank guarantee was furnished. Mr. Goyal, learned counsel for the petitioner also drew our attention to bank guarantee which was furnished by the petitioner. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will have to be determined between the petitioner and M/s. Embassy Shop. We, therefore, direct the Assistant Excise and Taxation Commissioner--respondent No. 2 to issue notice to the petitioner in terms of section 14-B(7) of the Punjab General Sales Tax Act, 1948 and after hearing the petitioner as well as M/s. Embassy Shop, Ludhiana-respondent No. 4, respondent No. 2 pass appropriate order in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings expeditiously and preferably on or before August 14, 1995. The petitioner to remain present in the office of the Deputy Director, Excise and Taxation Enforcement, Chandigarh on May 30, 1995 'and seek further direction from the said officer. The writ petition to stand disposed of in the above terms. In the circumstances of the case, no order as to costs. Writ petition disposed of acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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