CWP No. 5973 of 2009 :1: In the High Court of Punjab and Haryana, Chandigarh. CWP No. 5973 of 2009 Date of Decision: 21.04.2009 Baljinder Singh ....Appellant. Versus State of Haryana and others ....Respondents. Coram:- Hon'ble Mr.Justice J.S. Khehar Hon'ble Mr. Justice Uma Nath Singh Present: Mr. Rakesh Gupta, Advocate for the petitioner. ... J.S. Khehar, J. (Oral). During the course of checking conducted on 28.6.2004, the excise authorities found a truck bearing Registration No.CH01-L-4297, unauthorisedly carrying 3600 bottles of country made liquor. On account of the action of transportation of liquor referred to hereinabove, the competent authority under the Excise and Taxation Act, while impounding the vehicle, imposed a penalty of Rs.14 lakhs on the petitioner. The petitioner preferred an appeal against the penalty imposed upon him, before the Excise and Taxation Commissioner, Haryana. Before the appellate authority, the solitary contention of the petitioner was that a lenient view should be taken. Taking a lenient view, the appellate authority i.e. the Excise and Taxation Commissioner, Haryana, by his order dated 5.2.2009, reduced the penalty from Rs.14 lakhs to Rs.7 lakhs. CWP No. 5973 of 2009 :2: The impugned order passed by the appellate authority dated 5.2.2009 is subject matter of challenge at the hands of the petitioner through the present writ petition. Before this Court, the contention of the petitioner remains the same, namely, that a compassionate/lenient view should be taken and the penalty amount should be reduced. We have considered the totality of the facts and circumstances of this case. Under Section 61(1) of the Punjab Excise Act, 1914 (as amended), penalty of up to Rs.500/- per bottle of 750 milliliters can be imposed. Thus calculated, a penalty of Rs.18 lakhs could have been imposed on the petitioner. Originally a penalty of Rs.14 lakhs, was imposed on the petitioner, which was subsequently reduced by the appellate authority to Rs.7 lakhs. We are satisfied that no further leniency deserves to be shown to the petitioner. Dismissed. ( J.S. Khehar ) Judge (Uma Nath Singh) Judge. 21.04.2009 sk.