TMI Blog2005 (5) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 - RUMA PAL AND THAKKER C.K. JJ. Pradeep Agarwal, H.D. Thanvi, A.P. Dhamija, Punit Jain, Sarad Singhania and Sushil Kumar Jain, Advocates, for the appellants. Manish Singhvi and P.V. Yogeswaran, Advocates, for the respondent. -------------------------------------------------- ORDER Leave granted. 2.. The respondent was transporting dry fruits between Delhi to Pali i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1), the appellants had opted for purchasing the goods but no payment had been made till date. The writ petition was disposed of See page 499 supra. on the basis of agreement of counsel for the State that steps would be taken to make payment, as provided under section 83 of the Act. However, it was submitted that the payment would be made after the State adjusted the penalty which had been levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further and directed that the State could recover the amount of the purchase price of the goods from the Assistant Commercial Tax Officer who had issued the notice under section 83(1) of the Act. 6.. Learned counsel on behalf of the appellants has reiterated the same submissions as had been taken before the division Bench, namely, that the appeal was pending from the order of the Assistant Comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d only to the question to levy of the penalty under section 78(5) of the Act. It is made clear that while making the payment, the appellants would be entitled to set apart the quantum of the penalty as determined on the basis of purchase price which would be subject to the outcome of the appeal before the appellate authority. The direction of the High Court giving liberty to the State Government t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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