PARVEEN IRON STORE Vs. K V S SIDHU

JUDGEMENT

(1.) A penalty of Rs. 70,000/- under Section 14-B(7)(3)(ii) of the Punjab General Sales Tax Act was imposed upon the petitioner. Aggrieved, he filed an appeal before the Appellate Authority which was allowed vide order dated 8.6.2004 (Annexure P-2). The petitioner, however, was not refunded the amount of penalty which had already been recovered from him. Consequently, he approached this Court by way of CWP No. 20258 of 2004 which was disposed of on 14.3.2005 on the basis of statement made by the second respondent to the effect that "the amount in question shall be paid to the petitioner within ten days from today".

(2.) Alleging non-compliance of the afore-stated undertaking, this contempt petition has been filed.

(3.) In response to the show cause notice, respondent No. 1 who is also present in person, has filed his reply by way of an affidavit. Along with the said affidavit, he has appended a copy of the 'Refund Adjustment Order' dated 24.3.2005 which is claimed to have been forwarded to the Excise and Taxation Officer, Ward No. 3, Mandi Gobindgarh. A perusal of the Refund Adjustment Order reveals that instead of refunding the amount of Rs. 70,000/- to the petitioner, the same has been adjusted towards the alleged arrears of Rs. 1,85,000/- recoverable from him for the year 2003-04 by the Officer Incharge, ICC, Doomwali.