2008 (1) TMI 839

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....nt of the court was delivered by SATISH KUMAR METTAL  J.-The petitioner, who is carrying on transport business, 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 (f....

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....ying the copy of the (1)Oral penalty order. Admittedly, the said order was not supplied to the petitioner. In absence 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 petitio....

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....titioner. Counsel for the respondents has filed a short reply admitting that a penalty of Rs. 80,000 was imposed 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 Commis....