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TMI Blog2009 (3) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the 1948 Act and the Punjab Value Added Tax Act, 2005 in their letter and spirit, which would pave the way for amicable relationship between the entrepreneurs and the establishment. The respondent-State shall remain bound by all the affidavits and instructions. The writ petition stands disposed of. X X X X Extracts X X X X X X X X Extracts X X X X ..... why refund was not given before filing of the writ petition, though the same was statutorily required. On August 25, 2008, following order was passed: "The learned counsel for the State seeks time to seek instructions on the issue of payment of interest in accordance with law laid down in the judgments relied upon by learned counsel for the petitioner being, Kashmir South Roadways (Regd.) v. Excise and Taxation Commissioner, U.T., Chandigarh [2008] 14 VST 320 (P&H); [2008] 31 PHT 370 (P&H), Malli Mal Sant Lal & Co. v. State of Punjab [2002] 126 STC 331 (P&H), Sutlej Industries Limited v. State of Punjab [2001] 121 STC 552 (P&H) and OPK Woollen Mills (P) Ltd. v. State of Punjab [1998] 110 STC 481 (P&H). List again on October 22, 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and responsibility of the Sales Tax Officers responsible for giving refund. If the Department has right to recover, it cannot ignore its duty to refund the amount found to have been illegally recovered. Mechanism has to be evolved by the administration to fix accountability and responsibility for abuse of power. 14.. We direct the Chief Secretary, Punjab to look into the matter and take appropriate action against the persons found responsible and also against respondents Nos. 3 and 5 for dereliction of duties, which is patent in the present case and submit a report to this court before the next date. 15.. We make it clear that if Chief Secretary fails to comply with the order, he will be held personally accountable for the default." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld on March 18, 2009 and in light of the decisions taken in the said meeting, the Finance Department has issued detailed instructions dated March 19, 2009, to all the District Treasury Officers for clearing the refund orders from the treasuries within 48 hours without awaiting instructions from headquarter (R2). In view of the aforementioned factual matrix, we are of the view that the instructions dated November 20, 2008 and March 19, 2009 (R1 and R2 respectively), issued by the respondent-State would produce desirable result, implementing the provisions of the 1948 Act and the Punjab Value Added Tax Act, 2005 in their letter and spirit, which would pave the way for amicable relationship between the entrepreneurs and the establishment. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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