TMI Blog1990 (2) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... issued in form VII-M both dated October 16, 1989 and the order imposing penalty dated November 17, 1989. These two cases have been filed on February 1, 1990 and there was a delay of 12 days in filing the application. The reason for the delay has been explained in paragraphs 25 and 26 of the application. Having heard, the learned Advocate for the applicants and the learned State Representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before actually imposing any penalty. The State of West Bengal had preferred a special leave petition before the Supreme Court against the judgment delivered by this Tribunal. We are now told and, in fact, a certified copy of the order of the Supreme Court has been produced before us to show that the special leave petition in respect of RN-18(T) of 1989 was dismissed on January 24, 1990 ([1990] 76 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncedes that the provisions are in pari materia and therefore, the cases cannot be distinguished on that score. Having heard the learned Advocate for the applicants and the learned State Representative, we dispose of the cases on the following terms: The orders directing imposition of penalty are set aside. The amount which the applicant has deposited in compliance with the imposition of penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Tax Officer concerned, however, shall give notice to the applicants by whatever means possible as to the date of hearing so that the applicants may represent their case at the hearing. The respondents are directed to send copies of the judgment rendered by us in the earlier cases to the Chichira check-post and Duburdih check-post in particular and to all check-posts in general for the guidance o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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