2001 (8) TMI 1347

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....he petitioner prays for the issue of a writ of mandamus directing the respondents to refund the amount of Rs. 50,000 deposited by it in pursuance to the order dated May 3, 1994 passed under section 14-B(7) of the Punjab General Sales Tax Act, 1948. It also claims interest. 2.. A few facts may be noticed. On May 3, 1994, the Assessing Authority passed an order under section 14-B(7) of the Pun....

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....n response to the notice of motion written statement has been filed on behalf of the respondents today in court. A copy has been given to the learned counsel for the petitioner. In this written statement, it has been, inter alia, averred that the case had been remanded by the appellate authority vide its order dated November 26, 1997. Thereafter, the matter was considered by the Assessing Officer.....

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.... "That the contents of para No. 5 of the writ petition are denied for want of knowledge. As no letter dated December 28, 1998 and May 17, 1999 in the matter received in this office (sic)."   7.. A perusal of the above shows that the contents of para 5 of the writ petition have been denied "for want of knowledge". The denial is not categoric. Denial for want of knowledge is in fact no deni....

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....s not decided. After the petitioner approached this Court the respondents have passed this order by which penalty has again been imposed. While the petitioner would be entitled to seek its remedy against the order of penalty passed on June 25, 2001 (the learned counsel states that the order had not so far been served on the petitioner), the amount of Rs. 50,000 deposited by the petitioner had rema....