JUDGMENT This petition seeks the quashing of the order dated 21 March 2016 by which the Deputy Commissioner, Commercial Tax, Saharanpur has imposed penalty under Section 10 (A) of the Central Sales Tax Act, 1956 (hereinafter referred to as the Act). 2. It is submitted by learned counsel for the petitioner that penalty can be imposed only after issuance of a notice but in the instant case no notice was issued to the petitioner. It is, therefore, the submission of learned counsel for the petitioner that the order dated 21 March 2016 for imposition of the penalty is bad in law and is liable to be set aside. 3. On 5 May 2016 time was granted to learned Standing Counsel appearing for the respondents to seek instructions as to whether any notice was issued to the petitioner before imposing the penalty. 4. Learned Standing Counsel states that the notice contemplated under Section 10 (A) of the Central Sales Tax Act, 1956 before imposing the penalty was not issued to the petitioner. In such circumstances, the impugned order dated 21 March 2016 cannot be sustained and is, accordingly, set aside. 5. It shall, however, be open to the respondent to pass a fresh order in accordance with law. 6. The writ petition is, accordingly, allowed to the extent indicated above.