NEW MOGA GOODS CARRIERS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) M /s New Moga Goods Carriers (Registered) Ferozepur (hereinafter referred to as the petitioner) has filed this petition under Articles 226/227 of the Constitution of India for issuance of a writ of mandamus directing the respondents to decide the appeal Annexure P3 filed by the petitioner under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act) and further to refund the amount of Rs. 8,404/ -.

(2.) PETITIONER is a goods carrier and it carries goods belonging to different persons. On 22. 1. 1994 truck bearing Registration No. DEG 3148 belonging to the petitioner was coming from Delhi to Ferozepur for delivery of the goods to the consignee. When the truck reached at the Sales Tax Check Barrier Killanwali District Faridkot, Shri Raj Kumar Garg, Excise Inspector posted at the Sales Tax Check Barrier, Killanwali, Faridkot took the truck into custody along with goods and directed the petitioner to appear before the then Deputy Director (Enforcement), Excise and Taxation department, Bathinda, on 24. 1. 1994.

(3.) SHRI A. M. Sharma, Excise and Taxation Officer-cum-Officer Incharge Sales. Tax Check Barrier, Killanwali, District Faridkot, vide his order dated 23. 3. 1995 imposed a penalty of Rs. 21,596/- under section 14b (7) of the Act, and further directed that out of Rs. 30,000/- Rs. 8,404/be refunded to the petitioner. Petitioner filed an appeal against the order dated 23. 3. 1995 which is pending consideration before the Appellate Authority, petitioner also filed an application for claiming refund of Rs. 8,404/- but the refund has not been made to him so far. Under these circumstances, present petition has been filed for directing the respondents to refund the amount of Rs. 8,404/- and to decide the appeal expeditiously.