TMI Blog2023 (12) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... preet Singh, Advocate, and Mr. Manish Kumar Gupta, Advocate,. For the Respondent : Mr. Arjun Sheoran, DAG, Punjab. G.S. SANDHAWALIA, J. (Oral) 1. The petitioner, in a petition filed under Articles 226 and 227 of the Constitution of India, seeks directions to respondent No. 2 for release of confiscated goods and conveyance as demanded tax and penalty has already been paid on 21.09.2023. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved. List on 21.11.2023." 3. In pursuance of the said order, short affidavit of Bhag Singh, Assistant Commissioner State Tax, State Intelligence & Preventive Unit, Bathinda has been filed today. It has been pleaded in the affidavit that petitioner No. 2 had come forward after the vehicle had been detained and notice was issued on the ground that the transaction was being carried out in contraven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been pleaded that conveyance will be immediately released once the penalty and fine is rightly deposited in temporary registration 032300001231TMP created in the name of petitioner No. 2. 4. Counsel for the petitioners submits that the petitioners have financial handicap as such and are not in a position to deposit the amount twice over at one point of time. Accordingly, he prays that directions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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