Satyaranjan Saha vs State Of Assam And Ors. on 29 September, 1999
(2) Sales Tax cases. 1993, page 65 (Mahaveer Industry v. Asstt. Commissioner of Taxes). That is a case from Rajasthan High Court, Jodhpur Bench, what happened In that case was certain goods were found not to be accompanied by requisite challans, and straightaway penalty was imposed. The Court pointed out the provisions of penally will notarise automatically, necessary notice etc. must be issued and it being quasi criminal in nature enquiry as provided in the statute must be held. That was done in the present case.