BHARAT RICE MILLS Vs. STATE OF HARYANA

JUDGEMENT

(1.) This is a petition for directing the respondents to refund Rs. 46,000 along with interest.

(2.) There is no dispute between the parties that in relation to the transaction involving export of rice out of India, the Excise and Taxation Officer (Enforcement), Hisar had passed two orders dated November 13, 1998 under Section 37(6) of the Haryana General Sales Tax Act, 1973 (for short, "the Act") and imposed penalties of Rs. 24,000 and Rs. 22,000 respectively upon the petitioner. Those orders were reversed by the Joint Excise and Taxation Commissioner (Appeals), Hisar who allowed the appeals filed by the petitioner. Immediately thereafter, the petitioner submitted application for refund of the amount of penalty. The Deputy Excise and Taxation Commissioner, Hisar (respondent No. 3) forwarded its application to the Deputy Excise and Taxation Commissioner, Jind (respondent No. 2) for taking necessary action because the amount of penalty had been deposited in Jind treasury. However, the latter did not refund the amount to the petitioner. Instead, vide memo, annexure P6 dated January 3, 2000, he informed the representative of the petitioner that papers have been sent to the Excise and Taxation Commissioner for revision and for withholding of the refund till the decision of the matter at his level.

(3.) The petitioner has challenged the decision of the respondents to withhold the refund of the penalty amount deposited by it by contending that mere forwarding of the case to the Excise and Taxation Commissioner for revision of the order dated June 1, 1999, passed by the appellate authority is not sufficient for withholding the amount of penalty deposited under Section 39(5) of the Act.