2015 (3) TMI 1363

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....HAWALIA. Mr. Ravi Shankar, Advocate, for the petitioner. Ms. Savita Saxena, Advocate, for respondent Nos.1 and 3. Mr. Anil Kumar Ahuja, Advocate, for respondent No.2. Mr. Raj Shekhar, Advocate, for respondent No.4. ORDER S.J. VAZIFDAR A.C.J. (Oral) Rule. Rule returnable and heard forthwith. 2. The petitioner has sought a writ of mandamus directing respondent No.1 to refund ....

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....he benefit of the petitioner as the agent acting on behalf of the State of Punjab. Such amounts actually belong to the State of Punjab and not to respondent No.4. 5. The first respondent does not even contend that if the amounts were collected for and on behalf of the petitioner-State of Punjab, the Tax Department would have any claim in respect thereof qua the dues of respondent No.4. Responde....

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....counts which belonged to the petitioner-State of Punjab. The order shall also not operate in respect of any accretion to the amounts. The amounts shall be refunded by respondent No.1 within 12 weeks from the receipt of a communication by the petitioner specifying the details of the accounts kept by respondent No.4 on behalf of the petitioner and in the name of the petitioner itself. We would....