2004 (9) TMI 625

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..... y 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 move for stay before the division Bench if there is a case for him. However the petitioner's c .....

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..... e 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 sustained in two levels. However, this is a case which requires enquiry by the department of Commerc .....

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