Section 14B(10) in Punjab General Sales Tax Act, 1948
(10)If the order of detention of goods under sub-section (6) or imposition of penalty under sub-section (7) or sub-section (8) is in the meantime set aside or modified in appeal or other proceedings, the Officer detaining the goods and imposing the penalty, as the case may be, shall also pass consequential orders for giving effect to the orders in such appeal or other proceedings as the case may be.
