STATE OF PUNJAB vs M/S. AMRITSAR BEVERAGES LTD. .

The Supreme Court addressed the interpretation of Section 14(3) of the Punjab General Sales Tax Act, 1948, concerning the seizure and return of documents by tax authorities. The Court held that the provision is mandatory, requiring the return of seized documents within specified timeframes unless the dealer fails to cooperate. The High Court's order for mandamus to return the documents and imposition of personal costs on the officers was upheld, emphasizing the need for compliance with statutory timelines in tax proceedings.