SURYA SYNTHETICS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Prayer in this petition filed under Article 226 of the Constitution of India, is for issuance of a writ in the nature of mandamus directing the respondents to refund Rs.88,000/- deposited by the petitioner as part deposit of penalty in compliance with Section 14(B)(7) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the "Act").

(2.) Counsel for the petitioner submits that the Assistant Excise & Taxation Commissioner, Mobile Wing, Jalandhar, imposed a penalty of Rs.3,52,000/- upon the petitioner. The petitioner filed an appeal and while filing the appeal, deposited Rs.88,000/- towards penalty. The appeal came up for consideration before the Deputy Excise & Taxation Commissioner-cum-Joint Director (Investigation), Jalandhar Division, Jalandhar, who, vide order dated 02.11.2006, allowed the appeal and remanded the matter to the Assistant Excise and Taxation Commissioner, Mobile Wing, Jalandhar, for examination, afresh. Despite expiry of seven years, no proceedings have been initiated, much less, has any notice served or order passed. The respondents may, therefore, be directed to refund the amount deposited by the petitioner.

(3.) Reply filed on behalf of respondent no.2, in court today, is taken on record.