JUDGMENT Jawahar Lal Gupta, J. (Oral) - The petitioner has approached this Court with a two - fold grievance. It alleges that the respondents have illegally raised demand. Even a copy of the order has not been supplied. The petitioner further alleges the Bank Guarantee furnished by it is being encashed so as to deprive it of substantial amount of money. On this basis the petitioner prays that the respondents be directed "not to invoke the Bank Guarantee till the demand becomes due and furnishing certified copy of the order." 2. A written statement has been field on behalf of the respondent by Mr. G.S. Punia, Excise and Taxation Officer, Patiala. 3. The solitary contention raised on behalf of the petitioner by Mr. Goyal is that the petitioner has now received a copy of the order. It has deposited 25 per cent of the amount as envisaged under the law and filed an appeal. He prays that the respondents should be restrained from encashing the Bank Guarantee till the appeal has been heard and decided on merits. The counsel refers to the provisions of Section 20 of the Punjab General Sales Tax Act, 1948 in this behalf and the two decisions of different Benches of this Court. 4. Mr. Berry, appearing for the respondents, submits that the petitioners is a defaulter. No concession should be given to it. 5. After hearing counsel for the parties, we find that the petitioner is a defaulter. No concession should be given to it. 6. Mr. Goyal submits that payment in accordance with the provision has already been made by the petitioner while filing the appeal. 7. In view of the above circumstances of the case, we dispose of this writ petition with a direction that the respondents shall not encash the Bank Guarantee till the Appellate Authority decides the appeal. We have no doubt that the appeal shall be disposed of as expeditiously as possible. Order accordingly.