9911796707
TMI Blog2008 (1) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... iness, has filed this petition under article 226/227 of the Constitution of India for issuance of a writ in the nature of mandamus directing the respondents to refund a sum of Rs. 80,000 which was charged from him as penalty under section 14B of the Punjab General Sales Tax Act, 1948 (for short, the Act ) and which was deposited by him on August 30, 2001 vide annexure P 1. It is the case of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of the penalty order, the petitioner challenged the illegal and arbitrary action of the Assistant Excise and Taxation Commissioner, U.T., Chandigarh under section 20 of the said Act before the Deputy Excise and Taxation Commissioner, U.T. Chandigarh. The appeal filed by the petitioner was finally heard and on June 2, 2002 the Appellate Authority allowed the said appeal and the penalty order w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the then Assistant Excise and Taxation Commissioner which was got deposited by the petitioner with the department and that said amount is still lying deposited. It has been further stated that neither the file of the Appellate Authority nor the Assistant Excise and Taxation Commissioner are available with the department. It has been stated that when the case was remanded and, the file which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the negligence of their office or their officers, the petitioner should not suffer. In case, the department is not in a position to pass a fresh penalty order then they are not entitled to retain the amount of Rs. 80,000 which was deposited by the petitioner in the year 2001. In view of the above facts, the petition is allowed and the respondent-authority is hereby directed to immediately relea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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