' NASIM SIKANDAR, J.---After hearing the learned counsel for the parties, we are disposing of these applications by declaring that the impugned notice, dated 22-7-2002 imposing an embargo on the appellant, Messrs Pattoki Sugar Mills, Kasur is not in accordance with the format and the requirements of Sales Tax (Recovery)
Rules, 1992.
2. According to Form-IV of the said Rules read with Rule 84 thereof a registered person is required to be allowed at least 15 day's time to make payment of defaulted amount and it is only in case of default after the expiry of that period that the concerned authorities can impose embargo. Since that requirement of law and the rules have not been complied with, therefore the embargo imposed by way of the impugned order is declared to be illegal. However, this order will not restrain the department to issue a fresh notice in accordance with the aforesaid law and the procedure laid therein.