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2014 (4) TMI 808 - SC ORDERInterim directions – Pre-deposit - Demand of tax – Reopening of the TIN Number - Punjab General Salex Tax Act, 1948 - Held That:- The Court directed the respondents to open the TIN number of the applicant seized under Rule 51-A of the Rules and assessee will deposit a sum of Rs.10 lacs within two weeks' time and also furnish bank guarantee for the balance amount of 7 lacs approximately – If the petitioner fails to comply with aforesaid order, the respondents would be at liberty to recover the entire tax due for the assessment year 2011-12 by adopting coercive measures – Interim stay granted.
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