Penalty — The petitioner submitted that the he is ready and willing to pay the penalty in terms of the clause 2(l) and that the proceedings may go on and; when the petitioner himself offered to pay the penalty, the respondent authority is not justified in not releasing the vehicle in question. Notice issued. — Ashokkumar Satyanarayan Agarwal Vs. State Tax Officer (1) [2018] 7 TAXLOK.COM 015 (Guj)