If penalty is imposed u/s. 78, Tribunal cannot seek pre-deposit of penalty u/s. 76, as both cannot be levied simultaneously

HIGH COURT OF GUJARAT

Ronak Travels Thro Proprietor Anas Patel

versus

Union of India

SPECIAL CIVIL APPLICATION NO. 5026 OF 2012

OCTOBER 10, 2012

JUDGMENT

Ms. Harsha Devani, J.

Having regard to the controversy involved in the present case, which lies i

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