9911796707
TMI Blog2001 (8) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... efund the amount of Rs. 94,594 along with interest. A few facts need to be noticed. 2.. On June 24, 1988, the Assistant Excise and Taxation Commissioner passed an order under section 14-B of the Punjab General Sales Tax Act, 1948 (in short to be called "the Act"). By this order, a penalty of Rs. 94,594 was imposed on the petitioner. Aggrieved by the order, the petitioner filed an appeal. The D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords were destroyed. As a result, "it is not safe to give the refund to the petitioner at this belated stage". However, the factual position that the appellate authority had accepted the petitioner's appeal and set aside the order of penalty has not been disputed. 4.. Mr. Jhingan, learned counsel for the petitioner, submits that the appellate authority having set aside the order of penalty i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unjustified. The amount of Rs. 94,594 has been paid to the petitioner today. However, in view of the provisions of section 12(3) of the Act, the respondents are also liable to pay inter- est. The amount shall be calculated and paid to the petitioner within one month from the date of receipt of a certified copy of this order. 7.. The conduct of the respondents leaves a lot to desire. Firstly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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