2001 (8) TMI 1352

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.....-The petitioner prays that a writ in the nature of mandamus be issued directing the respondent/authorities to refund 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 pen....

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....for refund of the amount be declined. It has been further averred that there were floods in district Sangrur. The records 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. Jhin....

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....after a lapse of more than 11 years. The action of the department in not refunding the amount was totally arbitrary and 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....