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 in a very narrow compass, the petition is taken up for final hearing today. Rule. Mr. A.Y. Kogje, learned counsel waives service of rule for the respondents. 2. The petitioner in this petition under Article 226 and 227 of the Constitution has called in question the orders dated 10th January, 2012 and 20th March, 2012 passed by the ...