State Of Punjab & Ors vs M/S. Amritsar Beverages Ltd. & Ors

The Supreme Court addressed the interpretation of Section 14 of the Punjab General Sales Tax Act, 1948, concerning the seizure of documents by tax authorities. The Court held that the provisions of Section 14 are mandatory, requiring the return of seized documents within specified time frames unless the dealer fails to cooperate. The Court upheld the High Court's order for the return of the seized items and the imposition of costs on the officers responsible for the delay, affirming the principle that statutory timelines must be adhered to by authorities.