CHEMIPLAST INDUSTRIES Vs. STATE OF HARYANA

JUDGEMENT

(1.) AGAINST the orders of the Assistant Excise and Taxation Officer-cum-Officer in-charge, Sales Tax Check Barrier, Kundli, both the appeals filed by the petitioner were allowed and the orders passed by the Officer in-charge, Sales Tax Check Barrier, under section 37 (6) of the Haryana General Sales Tax Act, 1973, were set aside. Despite the judgment of the Appellate Authority, the amount deposited by the petitioner was not refunded with the result that the present writ petition has been filed with the prayer to issue appropriate directions to the respondents to issue refund voucher and pay back the amount along with interest for the delay in refunding the same.

(2.) A sum of Rs. 2,18,500 which had been deposited by the petitioner on August 20, 1993, was refunded to the petitioner by the respondents vide their office memo No. 2340 dated July 31, 1995. But the respondents have not been able to justify their action for withholding the amount after acceptance of the appeals of the petitioner. The petitioner is, therefore, entitled to the payment of interest, as stipulated in the rules, on the amount wrongly withheld by the respondents despite acceptance of the appeals.