J.L. Gupta, J. - (1.) THE Petitioner has approached this Court with a two -fold grievance. It alleges that the Respondents have illegally raised a demand. Even a copy of the order has not been supplied. The Petitioner further alleges the Bank Guarantee furnished by it is being encased so as to deprive it of substantial amount of money. On this basis the Petitioner prays that the Respondents be directed "not to invoke the Bank Guarantee till the demand becomes due and furnishing certified copy of the order.
(2.) A written statement has been filed on behalf of the Respondent by Mr. G.S. Punia, Excise and Taxation Officer, Patiala. The solitary contention raised on behalf of the Petitioner by Mr. Goyal is that the Petitioner has how received a copy of the order. It has deposited 25 per cent of the amount as envisaged under the law and filed an appeal. He prays that the Respondents should be restrained from encashing the Bank Guarantee till the appeal has been heard and decided on merits. The counsel refers to the provisions of Section 20 of the Punjab General Sales Tax Act, 1948 in this behalf and the two decisions of different Benches of this Court.
(3.) MR . Berry, appearing for the Respondents, submits that the Petitioner is a defaulter. No concession should be given to it.;