SAURABH KUMAR AND BROS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The petitioner prays for the issue of a writ of mandamus directing the respondents to refund the amount of Rs. 50,000 deposited by it in pursuance to the order dated May 3, 1994 passed under section 14-B (7) of the Punjab General Sales Tax Act, 1948. It also claims interest.

(2.) A few facts may be noticed.

(3.) On May 3, 1994, the Assessing Authority passed an order under section 14-B (7) of the Punjab General Sales Tax Act, 1948 by which a penalty of Rs. 50,000 was imposed on the petitioner. This order was challenged. On November 26, 1997, the petitioner's appeal was accepted. On the acceptance of the appeal the amount deposited by the petitioner was not refunded. Consequently, the petitioner submitted a representation dated June 6, 1998 requesting for the refund. Nothing happened. It sent a reminder on November 2, 1998. Still no action was taken. On December 28, 1998 and May 17, 1999 the petitioner requested the Excise and Taxation Commissioner, Punjab, to direct the third respondent to give the refund. Still the respondents did not give the refund. Ultimately, after giving a reminder the petitioner approached this Court through the present writ petition in November, 2000.