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2014 (7) TMI 1007 - HC - VAT and Sales TaxPenalty u/s 47 - Interception of vehicle - Held that:- The case was adjourned for the Government Pleader to obtain instructions. Accordingly, she has obtained instructions and it is submitted that the Department has decided to file revision against exhibit P1 order before this court and that it was therefore that exhibit P2 request of the petitioner was not considered - As already stated, exhibit P1 order was rendered by the Tribunal on November 30, 2012 and the petitioner obtained a copy of the order in the first week of January, 2013. It is thereafter that the petitioner sought release of the vehicle. Evidently therefore if the Department has taken efforts, they too would have got the copy of the order from the Tribunal so that revision can be filed without any further delay - reasonable time is granted to the Department to pursue the revisional remedy and in case they do not do so, it shall be the obligation of the Department to give effect to the Tribunal order and to release the excavator to the petitioner. Decided conditionally in favour of assessee.
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